https://www.taxtmi.com/caselaws?id=408334 Rule 31A(3) of the CGST Rules was found inconsistent with the CGST Act because a subordinate rule cannot enlarge the charging provision by treating all amounts passing through a totalisator as taxable value when GST must relate to the actual supply and its consideration. The text states that totalisator operators render a service for commission, while betting monies are held temporarily for distribution to winners and do not form consideration for the service supplied. GST liability is therefore confined to the commission earned for totalisator services, not the entire amount collected. en-us Wed, 02 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408334 Rule 31A(3) of the CGST Rules was found inconsistent with the CGST Act because a subordinate rule cannot enlarge the charging provision by treating all amounts passing through a totalisator as taxable value when GST must relate to the actual supply and its consideration. The text states that totalisator operators render a service for commission, while betting monies are held temporarily for distribution to winners and do not form consideration for the service supplied. GST liability is therefore confined to the commission earned for totalisator services, not the entire amount collected. Case-Laws GST Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408334