Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.

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....GST applies to the platform's supply of actionable claims created when players commit stakes to uncertain outcomes, including skill-based games played for stakes. Each participant obtains a contingent beneficial interest in pooled funds, while the platform is supplier where it controls rules, funds, participation and payouts. Committed stakes cease to be mere deposits and constitute consideration; valuation follows the gross stake or applicable deposit measure rather than retained platform revenue. Schedule III's negative-list treatment does not cover betting-and-gambling claims. Rule 31A governs earlier stake-based valuation, while Rules 31B and 31C prescribe online gaming and casino valuation. The online-money-gaming changes are clarificatory and apply to pending matters, subject to factual verification of deposits and computation.....