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 31B, verbatim (show)
Rule 31B
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.]
1. Inserted vide Notification No. 51/2023 - CT dated 29.09.2023.
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.
Online-gaming payment population 31B
Questions to answer on the file4 questions
Total qualifying amount as value 31B
Questions to answer on the file2 questions
Online-money-gaming refund non-deduction 31B proviso
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. 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. 51/2023 - CT dated 29.09.2023.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 31C | this provision defined by Rule 31C | 31C Explanation "For the purpose of rule 31B and rule 31C"; 31C Explanation "shall not be considered as the amount paid to or deposited" |
| Rule 27 | Rule 27 overridden by this provision | 31B "Notwithstanding anything contained in this chapter" |
| Rule 28 | Rule 28 overridden by this provision | 31B "Notwithstanding anything contained in this chapter" |
| Rule 29 | Rule 29 overridden by this provision | 31B "Notwithstanding anything contained in this chapter" |
| Rule 30 | Rule 30 overridden by this provision | 31B "Notwithstanding anything contained in this chapter" |
| Rule 31 | Rule 31 overridden by this provision | 31B "Notwithstanding anything contained in 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 (2)
| Number | Date | Subject |
|---|---|---|
| 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 |
Unsettled questions
The words of Rule 31B 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 31C of the CGST Rules, 2017: value of supply of actionable claims in case of casino
- 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 31B. Value of supply in case of online gaming including online money gaming". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 51/2023-Central Tax, dated 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. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 31B on the CBIC tax information portal