Notification No. 45/2023
Date: September 6, 2023
Subject: Amendment to the CGST Rules, 2017 to prescribe valuation of online gaming and casino actionable claims.
Description:
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.
Effective Date:
To be notified separately by the Central Government
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