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Panaji, 26th September, 2023 (Asvina 4, 1945)

SERIES I No. 25

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

——

Notification

38/1/2017-Fin(R&C)(262A)/3252

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 and in supersession of the

Government notification No. 38/1/2017-

Fin(R&C)(262)/3248 dated the 21st September,

2023 published in the Extraordinary Official

Gazette, Series I No. 25 dated the 21st

September, 2023, 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 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:—

EXTRAORDINARY

No. 4

“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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 4)

26TH SEPTEMBER, 2023

2054

(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

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

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—234/100—9/2023.

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.

Naresh Gaude, Under Secretary, Finance

(R&C).

Porvorim, 26th September, 2023.