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Notification No. 11/2023: Actionable Claims under GST

by Shakshi Bharti | Jan 21, 2024 | GST, 2023 Notifications, Central Tax (Rate) 2023 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 11/2023 - Central Tax (Rate), GST actionable claims, betting GST update, online gaming tax India, GST notification Sept 2023, CGST Schedule IV,

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[F. No. CBIC-190354/180/2023-TO(TRU- II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 29^th September, 2023

Notification No. 11/2023 - Central Tax (Rate): Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

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

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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-Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^thJune, 2017, namely: -

In the said notification,

(i) in Schedule IV-

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— betting; casinos; gambling; horse racing; lottery; or online money gaming;”;

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

(ii) 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 1^st day of October, 2023.

(RAJEEV RANJAN)
Under Secretary

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28^thday of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^thday of June, 2017 and was last amended by notification No. 09/2023Central Tax (Rate) dated the 26^th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 547 (E), dated the 26^th July, 2023.

📚 Frequently Asked Questions (FAQs): Notification No. 11/2023 – Central Tax (Rate)

Q1: What is Notification No. 11/2023 – Central Tax (Rate) about?

Answer:
This notification, issued on 29th September 2023, introduces amendments to Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017. The key change is the inclusion of “specified actionable claims” under Schedule IV and the removal of entries at S. No. 228 and 229. It also provides clarity on definitions used across GST laws.
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Q2: What are “specified actionable claims” mentioned in this notification?

Answer:
“Specified actionable claims” as defined under section 2(102A) of the CGST Act, 2017 include:
Betting 🎰
Casinos 🃏
Gambling 🎲
Horse racing 🐎
Lottery 🎟️
Online money gaming 💻🎮
These are now liable to tax under Schedule IV with effect from 1st October 2023.
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Q3: Which entries have been removed under this notification?

Answer:
S. No. 228 and 229 from the original Schedule IV of Notification No. 1/2017 – Central Tax (Rate) have been omitted. These entries previously dealt with services that may now be covered under the revised actionable claims classification.
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Q4: When does Notification 11/2023 come into effect?

Answer:
The notification comes into effect from 1st October 2023. Any supplies falling under “specified actionable claims” will be taxable from this date under the amended Schedule IV.
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Q5: What if terms used in the notification are not defined within it?

Answer:
The notification adds a new clause clarifying that any terms not defined within it shall carry the same meaning as assigned in the:
CGST Act, 2017
IGST Act, 2017
UTGST Act, 2017
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Q6: Who needs to be concerned with this notification?

Answer:
Entities engaged in:
✔️ Online betting platforms
✔️ Casino operations
✔️ Lottery agencies
✔️ Horse race betting establishments
✔️ Online gaming companies
...must align their GST practices in compliance with this update.
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Q7: How should online platforms prepare for this change?

Answer:
Platforms must update their billing systems, ensure GST is charged on relevant supplies, and maintain records in accordance with CGST regulations. This may also include revising pricing strategies or customer communication.
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Q8: What is the significance of updating Schedule IV?

Answer:
Schedule IV typically covers goods/services taxable at a higher rate. Including “specified actionable claims” under this schedule ensures consistent taxation and enforcement on these high-risk financial activities.
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📚 Summary:

Notification No. 11/2023 – Central Tax (Rate) plays a pivotal role in strengthening GST enforcement on sectors like gambling, betting, and online gaming. It introduces a standardized approach to actionable claims and ensures uniform tax interpretation across central GST legislation.

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