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<h1>Rule 31B: Online Gaming Supply Value Includes All Deposits; Refunds Not Deductible From Total Amount.</h1> Under Rule 31B of the CGST Rules, 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. This includes money, money's worth, and virtual digital assets. Any refunds or returned amounts, regardless of the reason, are not deductible from the value of supply. This rule applies to both online gaming and the supply of actionable claims involved in online money gaming.