The Commercial Tax Department, Govt. of Tamil Nadu on September 30, 2026, issued an amendment to the older notification stating GST on Specified Actionable Claims.
The following has been stated:
• The Government has amended Notification No. II(2)/CTR/532(d-4)/2017 dated June 29, 2017, with effect from October 1, 2023.
• The amendment inserts Serial No. 227A in Schedule IV to include specified actionable claims, covering betting, casinos, gambling, horse racing, lotteries and online money gaming, as defined under Section 2(102A) of the TNGST Act, 2017. It also omits Serial Nos. 228 and 229 and their corresponding entries from Schedule IV.
• Further, a new clause is added to the Explanation clarifying that words and expressions not defined in the notification but defined under the Tamil Nadu GST Act, 2017, the Integrated GST Act, 2017, and the Union Territory GST Act, 2017, shall carry the meanings assigned to them under the respective Acts.
[Notification No. - G.O. Ms.No.138]
