THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 11/2023-State Tax (Rate), No.F.1-11(91)TAX/GST/2023(Part-lll), Dated 2nd November, 2023.

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department, No. 1/2017-State Tax (Rate), dated rhe 29lhJune, 2017. published in the Tripura Gazette, Extraordinary Issue, vide number 230, 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 Chapter

Specified actionable claim;

Explanation: ''specified actionable claim" as defined In section 2(102A) of die CGST 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;";

(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 Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), Central Goods and Service Tax Act, 2017 (12 of 2017) and the Integrated Goods and Services Tax Act, 2017 (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 of the Governor,

(Rakhi Biswas. TCS-SSG)

Ex-Officio Additional Secretary

Finance Department

Government of Tripura

Note - The principal notification No.1/2017-State Tax (Rate), dated the 29th day of June, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated the 29th day of June, 2017 and was last amended by notification No. 09/2023-State Tax (Rate) dated the 9th August. 2023 published in the Tripura Gazette, Extraordinary Issue, vide number 1163 dated the 10th August, 2023.