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    <description>GST has been made applicable to online gaming, casinos and related supplies by classifying them as specified actionable claims effective 1 October 2023; central amendments and notifications prescribe place of supply and require registration by global platforms, set the highest GST rate for these supplies, and introduce rule-based valuation and time of supply (earlier of invoice or payment) along with newly inserted CGST Rules governing valuation of online gaming and casino actionable claims.</description>
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