The Government of Puducherry, through the Lieutenant Governor, Puducherry has issued a notification amending its prior notification on Puducherry GST Rates that was dated 29th, June, 2017. The present notification was issued on 10th October, 2023.
The notification has inserted entries under the ‘Specified Actionable Claim’ which includes any actionable claim involved in or by way of:
- betting;
- casinos:
- gambling;
- horse racing;
- lottery; or
- online money gaming
Originally, Schedule III of the Puducherry GST Act, 2017 dealt with the actionable claims and excluded the lottery, betting and gambling but through the present notification such entries will be entered under Schedule IV which deals with in Specified Actionable Claims.
Furthermore, words from the entries that are not defined under the notification but under the Puducherry GST Act, 2017, Integrated GST, Act 2017 and Central GST Act, 2017 shall bear the same meanings as assigned to them in the Acts.
