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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023

Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 30/09/2023

NOTIFICATION (11/2023)

In exercise of the powers conferred sub-section (1) of section 9 and sub-section (5) of section

15 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government

of Karnataka, on the recommendations of the Council, hereby makes the following further

amendments in the Government of Karnataka Notification (01/2017) No. FD 48 CSL 2017, dated the

29^th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the 29^th

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 KGST 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;”;

¨sÁUÀ – 4 J

Part – IV A

30

2023(

, 08

1945)

BENGALURU, SATURDAY, 30, SEPTEMBER, 2023( AASHWAYUJA , 08, SHAKAVARSHA, 1945)

. 466

No. 466

2

(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 Karnataka

Goods and Service Tax Act, 2017 (Karnataka Act 27 of 2017), the Central Goods and Service Tax

Act, 2017 (Central Act 12 of 2017) and the Integrated Goods and Services Tax Act, 2017 (Central

Act 13 of 2017) shall have the same meanings as assigned to them in those Acts."

2. This notification shall come into force on the 1^st day of October, 2023.

By Order and in the name of the

Governor of Karnataka

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)

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THAMMAIAH

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Date: 2023.09.30 20:48:46 +05'30'