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

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....ervices Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2023. (2) Th....

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.... any reasons whatsoever, including 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 amou....