Provisions under Rule 31A of CGST Rules, 2017 relating to “Value of supply in case of lottery, betting, gambling and horse racing”:
CGST Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing (Chapter IV: Determination of Value of Supply) [*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.
(2) The value of supply of lottery shall be deemed to be 100/128 100/140 [*3] 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. [*2]
(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.
Notes (History of Amendments in Bare Text):
1. Rule 31A inserted from 23/01/2018 vide Notification 3/2018.
2. Sub-rule (2) and explanation substituted from 01/03/2020 vide Notification 8/2020. Please refer Notification 3/2018 for text thereof before substitution.
3. In sub-rule (2), the figure “140” substituted for the figure “128”, vide Notification 13/2025, w.e.f. 22/09/2025.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |