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    <title>Value of supply of actionable claims in case of casino [ Rule 31C of CGST Rule ]</title>
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    <description>The value of supply in casinos comprises amounts paid or payable for purchase of tokens, chips, coins or tickets for use in the casino and amounts paid for participation in events where such instruments are not required; refunds or returns by the casino are not deductible, and winning amounts retained and used for further play are not treated as amounts paid to or deposited with the supplier.</description>
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      <description>The value of supply in casinos comprises amounts paid or payable for purchase of tokens, chips, coins or tickets for use in the casino and amounts paid for participation in events where such instruments are not required; refunds or returns by the casino are not deductible, and winning amounts retained and used for further play are not treated as amounts paid to or deposited with the supplier.</description>
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