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

....vices 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 shall be deemed to be effective from the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om 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, chips, coins or tickets, by whatever name called, for use in casino; or (ii)....