Chapter IV

Determination of value of supply

¹[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.]