Amendment in Notification No. F-A3-33-2017-1-V (42) Dated 29th June 2017 - F A 3-33/2017/1/V(47) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 6 th October 2023 No. F A 3-33/2017/1/V(47) : In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F-A3-33-2017-1-V (42) Dated 29th June 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 (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online 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 Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall be deemed to have come into force on the 1st day of October, 2023. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.