notification_no_1346_english10102023

Uttar Pradesh Shasan In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-1346/X1-2-23-9(47)/17-T.C.237-U.P.Act-1-2017-Order-(294)- NOTIFICATION Lucknow: Dated: October 10 , 2023 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) the Governor, on the recommendations of the Council, hereby makes the following further amendments in Notification no. KA.NI.- In the said notification, (i) in Schedule V- (a) after S. No. 227 and the entries related thereto, the following S. no. and entries shall be inserted, namely:- "227A Any Specified actionable claim; Chapter 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; (i) casinos; (iii) gambling; ) lottery; or (b) S. no. 228 and 229 and the entries relating theretoshall 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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Integrated Goods and Services Tax Act, 2017 (Act no. 13 0f 2017) and the Union Territory Goods and Services Tax Act, 2017 (Act no. 14 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 with effect from the 1% day of October, 2023. (Nitin '@k}irn) Apar Mukhya Sachiv.