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 31C, verbatim (show)
Rule 31C
1[31C. Value of supply of actionable claims in case of casino.–
Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf of the player for –
(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or
(ii) participating in any event, including game, scheme, competition or any other activity or process, in the casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:
Provided that any amount returned or refunded by the casino to the player on return of token, coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of actionable claims in casino.
Explanation.-For the purpose of rule 31B and rule 31C, any amount received by the player by winning any event, including game, scheme, competition or any other activity or process, which is used for playing by the said player in a further event without withdrawing, shall not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player.]
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.
Casino qualifying payment routes 31C(i)–(ii)
Questions to answer on the file5 questions
Complete qualifying casino total 31C
Questions to answer on the file2 questions
Returned casino amount non-deduction 31C proviso
Questions to answer on the file2 questions
Unwithdrawn winnings replay exclusion 31C Explanation
Questions to answer on the file5 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 27 | Rule 27 overridden by this provision | 31C "Notwithstanding anything contained in this chapter" |
| Rule 28 | Rule 28 overridden by this provision | 31C "Notwithstanding anything contained in this chapter" |
| Rule 29 | Rule 29 overridden by this provision | 31C "Notwithstanding anything contained in this chapter" |
| Rule 30 | Rule 30 overridden by this provision | 31C "Notwithstanding anything contained in this chapter" |
| Rule 31 | Rule 31 overridden by this provision | 31C "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 (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2025-Central Tax | 31 December 2025 | Seeks to notify Central Goods and Services Tax (Fifth 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 |
Unsettled questions
The words of Rule 31C 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 31B of the CGST Rules, 2017: value of supply in case of online gaming including online money gaming
- 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 31C. Value of supply of actionable claims in case of casino". 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 31C on the CBIC tax information portal