https://www.taxtmi.com/circulars?id=66906 Amendments amend Entry 6 Schedule III and insert definitions in Section 2 to classify "specified actionable claim", "online gaming", "online money gaming" and "virtual digital assets"; deem organisers and platform operators to be suppliers; amend Notification No.66/2017 CT to make tax payable on receipt for specified actionable claims; insert Section 14A in IGST Act to tax cross border online money gaming with single registration and blocking powers; and insert Rules 31B and 31C to value online gaming and casino actionable claims as the total amount paid or payable (including virtual assets), with an Explanation and provisos on refunds. en-us Wed, 02 Aug 2023 00:00:00 +0530 Fri, 20 Oct 2023 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66906 Amendments amend Entry 6 Schedule III and insert definitions in Section 2 to classify "specified actionable claim", "online gaming", "online money gaming" and "virtual digital assets"; deem organisers and platform operators to be suppliers; amend Notification No.66/2017 CT to make tax payable on receipt for specified actionable claims; insert Section 14A in IGST Act to tax cross border online money gaming with single registration and blocking powers; and insert Rules 31B and 31C to value online gaming and casino actionable claims as the total amount paid or payable (including virtual assets), with an Explanation and provisos on refunds. Circulars GST Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66906