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

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..... (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement. (1) These rules may be called the Goa Goods and Services Tax (Third Amendment) Rules, 2023. (2) They shall come into force on such date as the Central Government may, by n .....

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..... 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 .....

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