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    <title>GST – A New Landscape on Online Gaming, Casinos, Horse Racing w.e.f. October 1, 2023</title>
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    <description>Supplies comprising betting, casinos, gambling, horse racing, lottery and online money gaming are designated specified actionable claims, with platform organisers and operators deemed suppliers; valuation rules value online gaming and casino actionable claims by reference to amounts paid or deposited with the supplier (including virtual digital assets) and disallow deduction for refunded or returned amounts used for play, while cross-border online money gaming suppliers must register under a simplified scheme and comply with invoicing, return filing and electronic cash ledger deposit provisions.</description>
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      <description>Supplies comprising betting, casinos, gambling, horse racing, lottery and online money gaming are designated specified actionable claims, with platform organisers and operators deemed suppliers; valuation rules value online gaming and casino actionable claims by reference to amounts paid or deposited with the supplier (including virtual digital assets) and disallow deduction for refunded or returned amounts used for play, while cross-border online money gaming suppliers must register under a simplified scheme and comply with invoicing, return filing and electronic cash ledger deposit provisions.</description>
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