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    <title>Jharkhand Goods and Services Tax (Third Amendment) Rules, 2023.</title>
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    <description>The amendment defines the value of supply for online gaming, including online money gaming, as the total amount paid or payable to or deposited with the supplier by way of money or money&#039;s worth, including virtual digital assets, by or on behalf of the player, with refunds not deductible. For casinos, the value of supply of actionable claims is the total amount paid or payable for purchase of tokens, chips, coins or tickets or for participation where such items are not required; refunds on return of such items are not deductible. Winnings retained and reused for further play do not count as amounts paid to the supplier.</description>
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