Section - 2(102A), Specified actionable claim defined under (CGST ACT, 2017)
Section - 2(102A), Specified actionable claim defined under (CGST ACT, 2017)
Definitions
"*13*[Specified actionable claim" 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;
Notes:-
*13*. Inserted vide The CGST (Amendment) Act, 2023 dated 18.08.2023, notified through Notification No. 48/2023 - CT dated 29.09.2023 - Brought into force w.e.f. 01.10.2023.
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