This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
This notification inserts a new entry 227A under Schedule IV (14%) covering specified actionable claims as defined in Section 2(102A) of the CGST Act, including betting, casinos, gambling, horse racing, lottery, and online money gaming. It also omits earlier entries 228 and 229. A new explanation clarifies that undefined terms shall take meanings from CGST/IGST/UTGST Acts.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification inserts a new entry 227A under Schedule IV (14%) covering specified actionable claims as defined in Section 2(102A) of the CGST Act, including betting, casinos, gambling, horse racing, lottery, and online money gaming. It also omits earlier entries 228 and 229. A new explanation clarifies that undefined terms shall take meanings from CGST/IGST/UTGST Acts.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry for “specified actionable claims” covering betting, casinos, gambling, horse racing, lottery, and online money gaming, and by omitting earlier related entries. It also inserts a general interpretation clause. The amendment gives effect to the revised GST framework for actionable claims.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry for “specified actionable claims” covering betting, casinos, gambling, horse racing, lottery, and online money gaming, and by omitting earlier related entries. It also inserts a general interpretation clause. The amendment gives effect to the revised GST framework for actionable claims.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
