Value of supply for online gaming and casino: total amounts paid or deposited determine GST value, refunds not deductible. Defines the value of supply for online gaming and casino actionable claims as the total amount paid or payable to or deposited with the supplier, including virtual digital assets, by or on behalf of the player; refunds or returns by the supplier or casino are not deductible. Winnings reused for further play without withdrawal are not treated as amounts paid or deposited for computing value of supply.
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 for online gaming and casino: total amounts paid or deposited determine GST value, refunds not deductible.
Defines the value of supply for online gaming and casino actionable claims as the total amount paid or payable to or deposited with the supplier, including virtual digital assets, by or on behalf of the player; refunds or returns by the supplier or casino are not deductible. Winnings reused for further play without withdrawal are not treated as amounts paid or deposited for computing value of supply.
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