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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement.- (1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2023. (2) They s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ier 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 for - (i) purchase of the tokens, ch....