MANU/CGST/0045/2023

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Notification No. : 45/2023-Central Tax

Date of Notification : 06.09.2023

Date of Publication : 06.09.2023

Notification/ Circulars Referred : Notification number 3/2017-Central Tax, dated the 19th June, 2017 MANU/CGST/0005/2017;Notification No. 38/2023 -Central Tax, dated the 4th August 2023 MANU/CGST/0036/2023

Citing Reference:
Notification number 3/2017-Central Tax, dated the 19th June, 2017 MANU/CGST/0005/2017  Referred

Notification No. 38/2023 -Central Tax, dated the 4th August 2023 MANU/CGST/0036/2023  Referred

Central Goods and Services Tax (Third Amendment) Rules, 2023

G.S.R.657(E).--In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -

1. Short title and commencement.--

(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2023.

(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

2. In the Central Goods and Services Tax Rules, 2017, after rule 31A, the following rules shall be inserted, namely:-

"31B. Value of supply in case of online gaming including online money gaming.-

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:

Provided that 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.

31C. Value of supply of actionable claims in case of casino.-

Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf of the player for -

(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or

(ii) participating in any event, includ........