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A BENGALURU, SAT URDAY,
33 0,0 SEPTEMBER,2 20 022 3(3 A( ASHWAY, U0 J8
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No. .4 46 666
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
29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the 29th
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 Specified actionable claim;
Chapter
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;”;
(1)R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
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 1st 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)
ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು