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TMI BlogAndhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely :-- 1. Short title and commencement.--(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023. (2) They shall come into force on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player." (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N. GULZAR SECRETARY TO GOVERNMENT (CT) FINANCE Note : The principal rules were published in Extraordinary issue of Andhra Pradesh Gazette No. 16, Part. IV. B, Dated June 7, 2017 vide notification issued in G. O. Ms. No. 227, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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