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Value of supply in case of online gaming including online money gaming [ Rule 31B of CGST Act ] - GST Ready Reckoner - GSTExtract As per rule 31B of CGST Rules Value of supply in case of online gaming including online money gaming Value of supply:- Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims involved in online money gaming, shall be the total amount paid or payable to or deposited with the supplier by way of money or money s worth, including virtual digital assets, by or on behalf of the player: Refund or returned amount not deductible form the value of supply :- If Any amount returned or refunded by the supplier to the player for 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 .
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