[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 45/2023 – Central Tax
New Delhi, dated the 06th September, 2023.

G.S.R... (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

1. Short title and commencement.—(1) These rules may be called the Central Goods and Services Tax (Third
Amendment) Rules, 2023.

(2) They shall come into force on such date as the Central Government may, by notification in the Official
Gazette, appoint.

2. In the Central Goods and Services Tax Rules, 2017, 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 –
(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.”

[F. No. CBIC-20/2/2023-GST]
(Raghavendra Pal Singh)
Director

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide notification number 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R.
610(E), dated the 19th June, 2017 and were last amended, vide   vide number G.S.R. 590 (E),