Notification No. 14/2023 – IT(R): Amendment in Actionable

Important Keyword: F. No. CBIC-190354/180/2023-TO(TRU-II)-CBEC, Notification No. 14/2023- Integrated Tax (Rate), Section 5(1) IGST Act 2017, Notification No.1/2017-Integrated Tax (Rate), Notification No. 09/2023 –Integrated Tax (Rate),

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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. 14/2023 - Integrated Tax (Rate): Seeks to Amend Notification No 01/2017- Integrated 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 5 of the IGST Act 2017 (13 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-Integrated 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. 666(E)., dated the 28^thJune, 2017, namely:-

In the said notification,

(i) in Schedule IV-

(a) 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; oronline money gaming;”;

(b) 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-Integrated Tax (Rate), dated the 28^thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28^thJune, 2017and was last amended by notification No. 09/2023 –Integrated 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. 548(E), dated the 26^th July, 2023.

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