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    <title>Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023</title>
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    <description>Amends the Andhra Pradesh Goods and Services Tax Rules, 2017 to prescribe valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply for online gaming is the total amount paid or payable to, or deposited with, the supplier by the player or on the player&#039;s behalf, including money&#039;s worth and virtual digital assets, and refunds are not deductible. For casino supplies, the value is the total amount paid or payable for tokens, chips, coins or tickets, or for participation where such instruments are not required, and refunds are not deductible. Amounts won and reused for further play without withdrawal are excluded.</description>
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