The Government of Rajasthan on December 21, 2023, issued the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Rajasthan Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In rule 14, which states “Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient”:
(i) In the heading, after the words “online recipient” the letters and words “or to a person supplying online money gaming from a place outside India to a person in India” shall be inserted;
(ii) In sub-rule (1), after the words “online recipient”, the letters and words “or any person supplying online money gaming from a place outside India to a person in India” shall be inserted.
• After rule 31A, which states “Value of supply in case of lottery, betting, gambling and horse racing” 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 the supply of online gaming, including the 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 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 the player not using the amount paid or deposited with the supplier for participating in any event, shall not be deductible from the value of the supply of online money gaming.
This notification shall be deemed to have come into force from October 01, 2023.
[Notification No G.S.R.139]
