Goa Gazette, No. 2324-25, 21 September 2023

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PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division ___

Notification

38/1/2017-Fin(R&C)(262)/3248

In exercise of the powers conferred by

section 164 of the Goa Goods and Services Tax

Act, 2017 (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 notification

in the Official Gazette, appoint.

2. In the Goa Goods and Services Tax Rules,

2017, after rule 31A, the following rules shall be inserted, namely:—

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) par ticipating in any event, including game, scheme, competition or any other activity or process, in the casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:

return of token, coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of actionable claims in casino.

Explanation.— For the purpose of rule 31B and rule 31C, any amount received by the player by winning any event, including game, scheme, competition or any other activity or process, which is used for 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 Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 21st September, 2023.

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