https://www.taxtmi.com/manuals?id=3185 Rule 31B of the CGST Rules values online gaming, including online money gaming, at the total amount paid or deposited by or on behalf of the player, including virtual digital assets. Any amount returned or refunded to the player is not deductible from the value of supply. The commentary also notes that games substantially and preponderantly of skill, including online rummy and similar digital games, are not treated as betting or gambling under Schedule III. en-us Thu, 12 Oct 2023 16:39:00 +0530 Fri, 29 May 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3185 Rule 31B of the CGST Rules values online gaming, including online money gaming, at the total amount paid or deposited by or on behalf of the player, including virtual digital assets. Any amount returned or refunded to the player is not deductible from the value of supply. The commentary also notes that games substantially and preponderantly of skill, including online rummy and similar digital games, are not treated as betting or gambling under Schedule III. Manuals GST Thu, 12 Oct 2023 16:39:00 +0530 https://www.taxtmi.com/manuals?id=3185