Manner of value of supply specified by the Government [ section 15(5) ]

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..... 5) of CGST Act 2017   the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Importan .....

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..... ly in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules) ] (ii) supply of online gaming, other than online money gaming; and [ Value of supply in c .....

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