Online gaming valuation under GST fixes supply value at amounts paid or deposited, while skill games remain outside betting and gambling.

Rule 31B of the CGST Rules values online gaming, including online money gaming, at the total amount paid or deposited by or on behalf of the player, including virtual digital assets. Any amount returned or refunded to the player is not deductible from the value of supply. The commentary also notes that games substantially and preponderantly of skill, including online rummy and similar digital games, are not treated as betting or gambling under Schedule III.

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