Explain the term "specified actionable claim", under section 2(102A) of CGST Act, 2017. Whether the activity of "specified actionable claim" will be treated as a supply under GST Law or not ?

Section 2(102A) "specified actionable claim" 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 Earlier, as per Entry 6 of Schedule III, actionable claims other than betting, gambling and lottery were outside the purview of GST. It should not be treated as supply. But with effect from 01.10.2023 entry 6 of Schedule III has been amended as follows: Actionable claims, other than specified actionable claims we outside the purview of GST. Hence, w.e.f. 1-10-2023 specified actionable claims qualify as supply and taxable under GST @ 28%.