Value of supply of actionable claims in case of casino
Rule 31C of the CGST Rules
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Casinos: value is the amount paid for tokens, chips or coins plus any amount staked without those tokens; the value of tokens returned by the player is not deducted.
The exact words of the law
1,185 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.]
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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