CGST Rule 31A of Central Goods and Services Tax Rules, 2017 – Value of supply in case of lottery, betting, gambling and horse racing

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-IV Determination of Value of Supply

Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing.

¹[31A. (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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Amendment) Rules, 2018 vide Notification No. 3/2018 – Central Tax dated 23rd January, 2018, w.e.f. 23.01.2018.

2. Substituted by Central Goods and Services Tax (Second Amendment) Rules, 2020 vide Notification No. 08/2020-Central Tax dated 2nd March, 2020, w.e.f. 01.03.2020, for the sub-rule:

“(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 by Central Goods and Services Tax (Third Amendment) Rules, 2025 vide Notification No. 13/2025–Central Tax dated 17th September, 2025, w.e.f. 22.09.2025, for the words “128”.