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Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017
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....Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely :- Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Third Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force ....
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....rticipating in any event, shall not be deductible from the value of supply of online money gaming. Value of supply of actionable claims in case of casino. 31C. 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 ....