Chapter - IV of CGST Rules, 2017

DETERMINATION OF VALUE OF SUPPLY

¹[RULE -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  2(80A)
“online gaming” means offering of a game on the internet or an electronic network and includes online money gaming; , including supply of actionable claims involved in online money gaming  2(80B)
“online money gaming” means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force; , 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  2(117A)
“virtual digital asset” shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;, 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.]

1. Inserted Vide :- Notification No. 51/2023-Central Tax Dated 29.09.2023 [Para 4] (w.e.f. 01.10.2023)