Value of supply in case of lottery, betting, gambling and horse racing
Rule 31A of the CGST Rules
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Lottery, betting, gambling and horse racing: the value of a lottery ticket is 100/128 of its face value or of the price notified by the organising State, whichever is higher; for betting and horse racing it is the full face value of the bet or the amount paid into the totalisator.
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The exact words of the law
958 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2025-09-22 · Substituted
13/2025-CTdated
Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
2020-03-02 · Substituted
08/2020-CTdated
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 highe
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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