# The Central Goods and Services Tax Rules, 2017, Rule 31B: Value  of  supply  in  case  of  online  gaming  including  online  money  gaming

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/31B/
- Text source: Central Board of Indirect Taxes and Customs
- Text document: https://taxinformation.cbic.gov.in/

> **Source.** India Code publishes no text for this rule — it gives the number and the heading and stops. The text below is from Central Board of Indirect Taxes and Customs, which publishes the Act as one consolidated document carrying its amendments.

## Text

Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims involved in online money gaming, shall be the total amount paid or payable to or deposited with the supplier by way of money or money’s worth, including virtual digital assets, by or on behalf of the player: Provided that any amount returned or refunded by the supplier to the player for any reasons whatsoever, including player not using the amount paid or deposited with the supplier for participating in any event, shall not be deductible from the value of supply of online money gaming.] Rule 31C [

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.