The Delhi Government has notified the Delhi Goods and Services Tax (Third Amendment) Rules, 2023, which aims to clarify the valuation mechanism for supply of services in online gaming, including money gaming, and casino operations, which shall come into effect from 05/06/2025.
The new rules — Rule 31B and Rule 31C — have been inserted after Rule 31A of the Delhi GST Rules, 2017. These provisions define how the value of supply will be determined for the purpose of levying Goods and Services Tax (GST) in these specific entertainment sectors.
Rule 31B: Online Gaming and Online Money Gaming
The entire amount paid or deposited by or on behalf of a player to the gaming platform — in money or any form of money’s worth including virtual digital assets — will be considered the value of supply. This valuation applies regardless of whether the player uses the deposit to participate in any event or not. Any amount refunded to the player by the supplier for any reason will not be deductible from the value of supply.
Rule 31C: Casinos
The value of supply of actionable claims in casinos shall be the total amount paid by or on behalf of the player for purchase of tokens, chips, coins, or tickets; or, participation in any event within the casino where such purchase is not required.
Similar to online gaming, any refunds made by the casino, including on return of chips or tokens, will not be deducted from the taxable value.
An explanation added to both rules states that winnings used for further play without withdrawal shall not be treated as fresh deposits. This implies that GST will not apply again on winnings that are reinvested in gameplay.
Notification Details
Notification No. 45/2023-State Tax
Date: 05/06/2025
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