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AMENDMENT IN ACTS
The Goods and Services Tax Council (GST Council) in its 50th and 51st meetings considered representation from various associations on the issues regarding the taxability of Casinos, Horse Racing and Online Gaming and recommended making certain amendments in the Central Goods and Services Tax Act, 2017 (the Act) to provide clarity regarding taxability of Casinos, Horse Racing and Online Gaming. Accordingly, CGST Amendment Act and IGST Amendment Act, both dated 18th August, 2023 are passed and notified in Gazette.
B. NOTIFICATIONS
1. Notification No. 39/2023 — Central Tax dated 17th August, 2023
By the above notification, the Amendment is made in Notification No. 2/2017 dated 19th August, 2017 by which some entries are substituted which are regarding territorial jurisdictions.
2. Notification No. 40/2023 — Central Tax dated 17th August, 2023
The above notification seeks to appoint common adjudicating authority in respect of show cause notices issued to M/s United Spirits Limited.
3. Notification No. 41, 42,
