Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 31A, verbatim (show)
Rule 31A
1[Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing. -
(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.
2[(2) The value of supply of lottery shall be deemed to be 100/3[140] 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.]
1. Inserted vide Notification No. 03/2018 - CT dated. 23.01.2018
2. Substituted vide Notification No.08/2020 - CT dated 02.03.2020 wef 01.03.2020 for
"(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 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 expressions-(a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State;
(b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; and
(c) 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. Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Specified lottery and chance-to-win population 31A(1)–(3)
Questions to answer on the file3 questions
Lottery amount under active denominator 31A(2)
Questions to answer on the file2 questions
Organising State definition dependency 31A(2) Explanation
Questions to answer on the file2 questions
Bet or totalisator face amount 31A(3)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 03/2018 - CT dated. 23.01.2018[2] |
| 2 | Substituted vide Notification No.08/2020 - CT dated 02.03.2020 wef 01.03.2020 for[3] |
| 3 | Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 27 | Rule 27 overridden by this provision | 31A(1) "Notwithstanding anything contained in the provisions of this Chapter" |
| Rule 28 | Rule 28 overridden by this provision | 31A(1) "Notwithstanding anything contained in the provisions of this Chapter" |
| Rule 29 | Rule 29 overridden by this provision | 31A(1) "Notwithstanding anything contained in the provisions of this Chapter" |
| Rule 30 | Rule 30 overridden by this provision | 31A(1) "Notwithstanding anything contained in the provisions of this Chapter" |
| Rule 31 | Rule 31 overridden by this provision | 31A(1) "Notwithstanding anything contained in the provisions of this Chapter" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 51/2023-Central Tax | 29 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 |
| Notification No. 45/2023-Central Tax | 6 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. superseded by a later instrument |
| Notification No. 08/2020-Central Tax | 2 March 2020 | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". |
Unsettled questions
The words of Rule 31A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No silent question is replaced by a firm-policy fact; external legal prescriptions remain dependencies.
See also
- Rule 27 of the CGST Rules, 2017: value of supply of goods or services where the consideration is not wholly in money
- Rule 30 of the CGST Rules, 2017: value of supply of goods or services or both based on cost
- Rule 31 of the CGST Rules, 2017: residual method for determination of value of supply of goods or services or both
References
- Central Board of Indirect Taxes and Customs. "Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- Notification No. 03/2018-Central Tax, dated 23 January 2018: First Amendment 2018, to CGST Rules. Cited in CBIC footnote 1.
- Notification No. 08/2020-Central Tax, dated 2 March 2020: seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". Cited in CBIC footnote 2.
- Notification No. 13/2025-Central Tax, dated 17 September 2025: Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. Cited in CBIC footnote 3.
External links
- CGST Rules, 2017, Rule 31A on the CBIC tax information portal