Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023

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....x Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement.-(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023. (2) They shal....

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....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 of the player....