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 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 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 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 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 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).
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. 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).
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
