[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 11/2023- Union Territory Tax (Rate)

New Delhi, dated the 29th September, 2023

G.S.R......(E):-In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax  Act, 2017 (14 of 2017), the  Central  Government,  on the  recommendations   of  the    Council,   hereby  makes  the  following  further amendments  in  the notification  of  the  Government  of  India  in  the  Ministry of Finance (Department  of  Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E)., dated the 28thJune, 2017, namely:-  

 

In the said notification,

 

  1. in Schedule IV-

 

    1. after S. No. 227 and the entries related thereto, the following S. no. and entries shall be inserted, namely:-

(1)

(2)

(3)

“227A

Any Chapter

Specified actionable claim; Explanation:“specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of— (vii) betting;

(viii) casinos;

(ix) gambling;

(x) horse racing;

(xi) lottery; or

(xii) online money gaming;”;

 

    1. S. No. 228 and 229 and the entries relating thereto shall be omitted.

•  in the Explanation, after clause (iv), the following clause shall be inserted, namely:  

"(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."

 

2.  This notification shall come into force on the 1st day of October, 2023.  

 

 [F.No. CBIC-190354/180/2023-TO(TRU-II)-CBEC]

 

 

 

(RAJEEV RANJAN)

Under Secretary

 

Note: - The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, was published in the Gazette of India, Extraordinary, Part  II,  Section  3,  Sub-section  (i), vide number  G.S.R.  710(E), dated the28thJune, 2017, and was last amended by notification No.09/2023 –Union Territory Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section  3,  Sub-section  (i), vide number G.S.R. 549(E), dated the 26th July, 2023