Value of supply in case of online gaming including online money gaming
Rule 31B of the CGST Rules
Straight from CBIC
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In one line
Online gaming, including online money gaming: value is the total amount paid, payable or deposited with the supplier by or for the player, and money returned or refunded from winnings is not deducted.
The exact words of the law
709 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-09-29 · Inserted
51/2023-CTdated
Inserted vide Notification No. 51/2023 – CT dated 29.09.2023.
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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