A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 31st Brigade |
| Division attached to: | 10th (Irish) Division |
| Formed from the Machine Gun Sections of: | 5th Bn. Royal Inniskilling Fusiliers 6th Bn. Royal Inniskilling Fusiliers 5th Bn. Royal Irish Fusiliers 6th Bn. Royal Irish Fusiliers |
The 31st Bde. M.G. Coy. was formed on 11 May 1916 from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 10th (Irish) Division during this period, it will have taken part in the following battles and engagements.
1917
On the 18th August the 10th Division received orders to concentrate at Salonika; embarkation began on the 1st September and the first units of the Division reached Ismailia on the 5th; on the 22nd the first units left Moascar for Rafah, and by the 8th October all the units (except R.A. Hd. Qrs., LXVII Bde., R.F.A., and the D.A.C.) had left Moascar for the front. On the 16th October the Division completed its assembly at Rafah; 10th Division then joined XX Corps.
| 01 to 07 November | Third Battle of Gaza [XX Corps]. |
| 06 November | Capture of the Sheria Positions [XX Corps]. |
| 09 December | Capture of Jerusalem [on left of XX Corps]. |
| 27 December | Defence of Jerusalem [XX Corps]. |
| 1918 | |
| 08 to 12 March | Tell ‘Asur [XX Corps]. |
Between April and June the 10th Division was Indianised.
On 07 May 1918, it was amalgamated with the 29th and 30th Machine Gun Companies to form No. 10 Battalion, Machine Gun Corps.
