Central Goods and Services Tax (Third Amendment) Rules, 2023.

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.... 657(E).--In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -- 1. Short title and commencement.--(1) These rules may be called the Central Goods and Services Tax (Thir....

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....uding player not using the amount paid or deposited with the supplier for participating in any event, shall not be deductible from the value of supply of online money gaming. 31C. Value of supply of actionable claims in case of casino.- Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf ....