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<h1>New Rule: Online Gaming Supply Value Includes Total Payments, Excludes Refunds Per Central Goods and Services Tax Rules 2017.</h1> The value of supply for online gaming, including online money gaming, is determined by the total amount paid or deposited with the supplier by or on behalf of the player, encompassing money, money's worth, and virtual digital assets. Any amounts refunded to the player, regardless of the reason, are not deductible from this value. This provision was added to the Central Goods and Services Tax Rules, 2017, through a notification effective from October 1, 2023.