Online gaming and casino valuation rules define taxable supply value by player payments, with refunds excluded from deduction. The Assam Goods and Services Tax Rules, 2017 are amended to insert special valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply is tied to the total amount paid, payable or deposited by or on behalf of the player, including money's worth and virtual digital assets, and refunds or returned amounts are not deductible. Winnings reused for further play without withdrawal are not treated as amount paid or deposited.
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.
Online gaming and casino valuation rules define taxable supply value by player payments, with refunds excluded from deduction.
The Assam Goods and Services Tax Rules, 2017 are amended to insert special valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply is tied to the total amount paid, payable or deposited by or on behalf of the player, including money's worth and virtual digital assets, and refunds or returned amounts are not deductible. Winnings reused for further play without withdrawal are not treated as amount paid or deposited.
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