Section 31A: [ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]

Q: What does Section 31A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 31A TCAAR pertains to "[ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 31A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]. As verified on 19 May 2026.

Q: Is Section 31A TCAAR still in force?

Yes, Section 31A of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 31A TCAAR?

धारा 31A TCAAR is the Devanagari Hindi reference for Section 31A of the The CGST (Assessment and Audit) Rules, 2017. Section 31A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]. As verified on 19 May 2026.

Q: What is Dhara 31A TCAAR?

Dhara 31A TCAAR is the Roman Hindi reference for Section 31A of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 31A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]. As verified on 19 May 2026.

Q: How to cite Section 31A of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 31A, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 31A (India).

Law on Tips Editorial Board

(1)

Notwithstanding anything contained in the provision of this Chapter the value in respect of supplies specified below shall be determined in the manner provided hereinafter.

(2)

[ The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.

Explanation. - For the purposes of this sub-rule, the expression "Organising State " has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.]

(3)

The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator.]