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Suggestions are welcomed on e-mail: dir–[email protected]

Panaji, 21st September, 2023 (Bhadra 30, 1945)

SERIES I No. 25

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

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:—

“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,

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:

Provided that any amount returned or

refunded by the casino to the player on

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY)

21ST SEPTEMBER, 2023

2048

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

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—226/100—9/2023.

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.