Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023

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..... sh Goods and Services Tax Act, 2017 (Act No. 16 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) Rul .....

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..... oever, 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 .....

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..... playing by the said player in a further event without withdrawing, shall 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 .....

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