Central Goods and Services Tax (Third Amendment) Rules, 2023. - 45/2023

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<h1>New GST Rules: Online Gaming and Casino Supplies Valuation Updated by Central GST Third Amendment Rules, 2023.</h1> The Central Goods and Services Tax (Third Amendment) Rules, 2023, introduced by the Ministry of Finance, amends the Central Goods and Services Tax Rules, 2017. Effective upon notification in the Official Gazette, the amendment includes new rules 31B and 31C. Rule 31B specifies that the value of supply for online gaming, including online money gaming, is the total amount paid or deposited with the supplier, excluding any refunds. Rule 31C defines the value of supply for actionable claims in casinos similarly, excluding refunds for returned tokens or chips. Winnings used for further play are not considered deposits.

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