Notification/Circular No. – F. No. 3 (8)/Fin.(Exp-I)/2025-26/DS-I/501 dated June 5,2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017, Delhi Goods and Services Tax Rules, 2017
Applicable Section/Rule – Section 164 of Delhi Goods and Services Tax Act, 2017 & Rule 31B,31C of Delhi Goods and Services Tax Rules, 2017
To clarify and specify valuation methodology for online gaming, online money gaming, and casino-related supplies, these amendments define the value of supply as the total amount paid or payable, ensuring clear GST applicability in this growing sector.
Amendments – After rule 31A, the following rules shall be inserted, namely: —
“31B. Value of supply in case of online gaming including online money gaming.—
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.
31C.Value of supply of actionable claims in case of casino.–
Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf of the player for —
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, ouur 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.”
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