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of <h1>Rule 31C: Casino Supply Value Based on Total Player Payments, Excludes Refunds and Reinvestment Winnings</h1> The value of supply of actionable claims in casinos, under Rule 31C of the Central Goods and Services Tax Rules, 2017, is determined by the total amount paid or payable by or on behalf of the player for purchasing tokens, chips, coins, or tickets, or for participating in any casino event where such items are not required. Any refunds or returns by the casino to the player are not deductible from this value. Additionally, any winnings used by the player for further participation without withdrawal are not considered payments to the supplier. This rule was introduced effective October 1, 2023.
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