CGST Rules Rule 31A — Value of supply in case of lottery, betting, gambling and horse racing

CGST Rules, 2017  ·  Value of supply in case of lottery, betting, gambling and horse racing

CGST Rules 3 Amendments

Quick Answer

Rule 31A of the CGST Rules, 2017 governs Value of supply in case of lottery, betting, gambling and horse racing. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 31A CGST: Value of supply in case of lottery, betting, gambling and — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3
Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing. -1
(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.1
(2) The value of supply of lottery shall be deemed to be 100/21403 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.2
Explanation :- For the purposes of this sub-rule, the expression "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.]]
(3) The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator.1(2) The value of supply of lottery shall be deemed to be 100/21403 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.2
Explanation :- For the purposes of this sub-rule, the expression "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.21403 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation :- For the purposes of this sub-rule, the expression "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.]
(3)The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator.]

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2018↑ view in text

Inserted vide Notification No. 03/2018 - CT dated. 23.01.2018

2
2020↑ view in text

Substituted vide Notification No.08/2020 - CT dated 02.03.2020 wef 01.03.2020 for

3
2025↑ view in text

Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

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