Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 11/2023- State Tax - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 11/2023- State Tax Sachivalaya, Gandhinagar, 1st October, 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No. (GHN-73)GST-2023/S.9(1)(55)GST Cell:- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-31) GST-2017/S.9(1)(1)-TH dated the 30th June, 2017 being Notification No. 1/2017-State Tax (Rate), 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 GGST 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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), shall have the same meanings as assigned to them in those Acts. By order and in the name of the Governor of Gujarat, DILIP THAKER, Joint Secretary to Government