GST Notification 45/2023 | New Rule inserted 31B for Online Gaming and Rule 31C for Casino Gaming

GST Notification 45/2023-Central Tax dt. 06-September-2023

GST Notification – 45/2023:

New Rule inserted to clear how to determine value of supply for online gaming including online gaming and actionable claims in case of casino gaming.

Swati Ajmera
Swati Ajmera

Swati Ajmera is a Chartered Accountant with 10 years of experience in Direct and Indirect taxation, Assessment, and Audit. Her current role at IRIS as a GST Consultant involves active participation in product development for the IRIS LMS Software, showcasing her proficiency in software development within the taxation domain. She has a deep understanding of litigation process with drafting appropriate replies by understanding the critical litigation matters. Proficiency in clients handling for litigation related queries and has been actively involved in providing support and solution in this area.

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