Rule 31C - Value of supply of actionable claims in case of casino - Central Goods and Services Tax Rules, 2017

..... urchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or (ii) participating in any event, including game, scheme, competition or any other activity or process, in the casino, in cases where the token, chips, coin .....

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Rule 31C - Value of supply of actionable claims in case of casino - Central Goods and Services Tax Rules, 2017

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..... ying by the said player in a further event without withdrawing, shall not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player. ] *************** NOTES:- 1. Inserted vide NOTIFICATION No. 45/2023 Centr .....

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Rule 31C - Value of supply of actionable claims in case of casino - Central Goods and Services Tax Rules, 2017

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