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

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....erred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: -- 1. Short title and commencement.-- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2023.....

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....g 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 for - ....