Section No. 15 - Value of taxable supply

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
49/2023 - Central Tax 29.09.2023

It notified supply of online money gaming; supply of online gaming (other than online money gaming); and supply of actionable claims in casinos under section 15(5) in respect of which value of supply shall be determined in manner to be determined in prescribed manner. 

As amended vide notification No.

19/2025-Central Tax, dated 31.12.2025 (w.e.f. 01.02.2026).

Rule 27 to Rule 35 of the CGST Rules, 2017.