Notifications Notifications NO 11/2023-CTR dated 29.09.2023 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017: 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: Entry No 227A is inserted in 14% Schedule IV with effect from 01.10.2023. Entry 227A - 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; ( i i i) gambling; ( iv) horse racing; (v)lottery; or (vi)online money gaming;” It is to be noted that actionable claims are inserted in rate notification for goods and thus treating the.......