## Report on Delhi Goods and Services Tax Third Amendment Rules, 2023
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (GST) Third Amendment Rules, 2023, as notified by the Government of the National Capital Territory of Delhi on June 5, 2025. This amendment focuses on clarifying the valuation of supply for GST purposes in the context of online gaming, including online money gaming, and casinos, specifically regarding actionable claims. The key finding is the establishment of specific rules for determining the value of supply, which will likely impact online gaming platforms and casino operators in Delhi and the GST they collect.
**2. Introduction:**
The purpose of this report is to provide a detailed analysis of the Delhi Goods and Services Tax Third Amendment Rules, 2023, based solely on the text of the official notification. This analysis aims to inform stakeholders about the specific changes introduced to the Delhi Goods and Services Tax Rules, 2017, particularly concerning the valuation of taxable supplies in the online gaming and casino sectors.
**3. Policy Overview:**
* **Amendment To:** Delhi Goods and Services Tax Rules, 2017.
* **Core Objective(s):** The core objective, as inferred from the provided text, is to clarify and define the value of supply for GST purposes in the context of online gaming (including online money gaming) and casinos, particularly concerning actionable claims. This aims to provide a consistent and clear basis for calculating GST in these sectors.
**4. Background and Rationale:**
The amendment addresses a potential ambiguity or gap in the existing Delhi Goods and Services Tax Rules, 2017, regarding the valuation of supply for online gaming and casinos. The specific reason *for this specific amendment*, focusing on what issue within the original policy the *provided text* seems designed to fix or change, is to establish a specific method for determining the taxable value for GST purposes in these sectors. The inclusion of provisions for online gaming and casinos indicates that previously, a lack of specific guidelines on valuation may have led to inconsistent application of GST or challenges in its calculation within these industries. The amendment is likely intended to resolve these issues.
**5. Key Provisions / Changes:**
The Delhi Goods and Services Tax Third Amendment Rules, 2023 introduces the following specific changes to the Delhi Goods and Services Tax Rules, 2017:
* **Insertion of Rule 31B (Value of supply in case of online gaming including online money gaming):**
* **New Rule:** The value of supply for online gaming, including online money gaming involving actionable claims, is defined as the "total amount paid or payable to or deposited with the supplier by way of money or moneys worth, including virtual digital assets, by or on behalf of the player."
* **Exception:** Amounts returned or refunded to the player for any reason, *except for instances where the player is not using the amount paid or deposited with the supplier for participating in any event*, are not deductible from the value of supply.
* **Effect:** This provision clarifies that the GST is calculated on the gross amount received by the online gaming platform, before any deductions for refunds. However, If amount paid or deposited with the supplier by player is not used for participating in any event, then the amount can be deducted from the value of supply of online money gaming.
* **Insertion of Rule 31C (Value of supply of actionable claims in case of casino):**
* **New Rule:** The value of supply of actionable claims in a casino is defined as the "total amount paid or payable by or on behalf of the player" for: i) purchasing tokens, chips, coins, or tickets for use in the casino; or ii) participating in any event, including games, schemes, or competitions, even if tokens, chips, coins, or tickets are not required.
* **Exception:** Amounts returned or refunded to the player by the casino upon the return of tokens, coins, chips, or tickets are not deductible from the value of supply.
* **Effect:** This provision clarifies that the GST is calculated on the gross amount received by the casino, before any deductions for refunds of unused tokens, chips, or tickets.
* **Explanation to Rule 31B and 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.
**6. Target Audience and Stakeholders:**
Based on the text, the directly affected stakeholders are:
* Online gaming platforms, including those involved in online money gaming, operating within the National Capital Territory of Delhi.
* Casino operators within the National Capital Territory of Delhi.
* Players participating in online gaming or casino activities within the National Capital Territory of Delhi.
* Tax authorities responsible for administering and collecting GST in Delhi.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Finance (Expenditure) Department of the Government of the National Capital Territory of Delhi is the responsible body for notifying and implementing these amendments.
* **Timelines/Procedures:** The amendments will come into force on a date to be specified by the Lieutenant Governor of the National Capital Territory of Delhi through a notification in the Official Gazette. The text does not explicitly define any specific procedures or timelines beyond this.
* **Implementation Specifically to the Changes:** Online gaming platforms and casino operators will need to adapt their accounting and GST reporting systems to accurately reflect the new rules for valuation of supply. Tax authorities will likely need to provide guidance and clarification to ensure consistent application of these amendments.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes introduced by the amendment text is:
* **Increased Clarity and Certainty:** The amendment provides a clear and specific method for calculating the value of supply for GST purposes in the online gaming and casino sectors, reducing ambiguity and potential disputes.
* **Potentially Increased GST Revenue:** By defining the taxable value as the gross amount received (before certain refunds), the amendment may lead to higher GST collection from these sectors.
* **Impact on Industry Practices:** Online gaming platforms and casino operators may need to adjust their pricing and promotional strategies to account for the new GST valuation rules.
**9. Conclusion:**
The Delhi Goods and Services Tax Third Amendment Rules, 2023 introduces important clarifications regarding the valuation of supply for online gaming and casinos operating within the National Capital Territory of Delhi. By establishing specific rules for determining the taxable value for GST purposes, the amendment aims to provide a consistent and clear framework for tax compliance in these sectors, potentially increasing GST revenue and promoting fairness. The impacted parties are expected to adapt their operational processes in accordance with the changes.
Key Entities Referenced
GOVERNMENT OF INDIA: The governing body issuing the notification.
DELHI: Location where the notification is issued.
THURSDAY, JUNE 5, 2025: Date of the notification's issuance.
JYAISTHA 15, 1947: Date according to the Indian national calendar.
N. C. T. D.: Abbreviation for National Capital Territory of Delhi.
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI: The governing body of Delhi responsible for the notification.
fnYyh eky ,oa lsok dj vfkfu;e 2017: Hindi translation of Delhi Goods and Services Tax Act, 2017
Delhi Goods and Services Tax Act, 2017: The act under which the notification is issued (Act 03 of 2017).
Delhi Goods and Services Tax Rules, 2017: The rules being amended by this notification.
Delhi Goods and Services Tax Third Amendment Rules, 2023: The short title of the rules introduced by this notification.
Lieutenant Governor of National Capital Territory of Delhi: The authority responsible for approving the rules.
FINANCE EXPENDITUREI DEPARTMENT: Department issuing the notification.
RAVINDER KUMAR: Joint Secretary of Finance issuing the order.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: The printing press location.
Controller of Publications, Delhi110054: The publisher of the notification.
23th August, 2017: Date of original rule publication
10th October 2024: Date of last amendment
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x6xx0 62025-263635
SG-DLxx-ExG-0ID6E0x6x2x0 25-263635
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 170] DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947 [N. C. T. D. No. 84
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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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: —
1. 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.
2. 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 —[PART IV DELHI GAZETTE : EXTRAORDINARY 3
(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)/Policy-
GST/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.)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.