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          Value of supply of actionable claims in case of casino [ Rule 31C of CGST Rule ]

          Valuation / Value of Supply

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          Value of supply in casinos: purchase of tokens or participation fees treated as supply; refunds not deductible. The value of supply in casinos comprises amounts paid or payable for purchase of tokens, chips, coins or tickets for use in the casino and amounts paid for participation in events where such instruments are not required; refunds or returns by the casino are not deductible, and winning amounts retained and used for further play are not treated as amounts paid to or deposited with the supplier.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Value of supply in casinos: purchase of tokens or participation fees treated as supply; refunds not deductible.

                                  The value of supply in casinos comprises amounts paid or payable for purchase of tokens, chips, coins or tickets for use in the casino and amounts paid for participation in events where such instruments are not required; refunds or returns by the casino are not deductible, and winning amounts retained and used for further play are not treated as amounts paid to or deposited with the supplier.


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