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        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.

        <h1>Online Gaming Tax Calculation Revised: Full Player Deposits Now Taxable Under GST Rule 31B and 31C</h1> The Delhi Goods and Services Tax (Third Amendment) Rules, 2023 introduce new provisions for calculating the value of supply in online gaming and casino activities. Rule 31B specifies that the supply value for online gaming includes total amounts paid or deposited by players, with no deductions for returned amounts. Rule 31C similarly defines the supply value for casino actionable claims based on tokens, chips, or participation fees, excluding refunds. These rules aim to standardize tax calculation for digital gaming and gambling transactions.

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