FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 5th June, 2025
(No. 45/2023-State Tax)
F. No. 3 (8)/Fin.(Exp-I)/2025-26/DS-I/501.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of
Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi
Goods and Services Tax Rules, 2017, namely: —
- Short title and commencement.—(1) These rules may be called the Delhi Goods and Services Tax (Third
Amendment) Rules, 2023.
(2) They shall come into force on such date as the Lieutenant Governor of National Capital Territory of Delhi
may, by notification in the Official Gazette, appoint. - In the Delhi 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, 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.”
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide
notification number 3/2017- State Tax, dated the 23th August, 2017, published, vide number F.2(3)/PolicyGST/2017/703-14, dated the 23th August, 2017 and were last amended, vide notification No. 38/2023 – State
Tax, dated the 10th October 2024, vide number F.3(14)/Fin.(Exp-I)/2024-25/DS-I/867.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
