Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 4, verbatim (show)
Section1
Section 4. Amendment of Schedule III.
In the principal Act, in Schedule III, in paragraph 6, for the words "lottery, betting and gambling" the words "specified actionable claims" shall be substituted.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Substitution of actionable claim exception 4
Questions to answer on the file2 questions
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Schedule III of the CGST Act, 2017 | this provision requires Schedule III of the CGST Act, 2017 | in Schedule III, in paragraph 6 |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Schedule III of the CGST Act, 2017: activities which shall be treated neither as a supply of goods nor a supply of services
References
- Central Board of Indirect Taxes and Customs. "Section 4. Amendment of Schedule III". Central Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Amendment) Act, 2023, Section 4 on the CBIC tax information portal