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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, PART II, SECTION 3, SUB-SECTION (i), EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2020- Union territory Tax (Rate) New Delhi, the 21st February, 2020 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
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FAQ :
This notification seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 regarding the GST rate on the supply of lottery.
The GST rate for lottery supplies has been changed. The previous entry is omitted, and a new entry for 'Lottery' is substituted in Schedule IV with a 14% rate.
This notification and the new GST rate for lottery supplies come into force on the 1st day of March, 2020.
Schedule II is affected by the omission of an entry, and Schedule IV is affected by the substitution of an entry for lottery.
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Notification No : 01/2020-Union Territory tax(rate)Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-01-2020-utgst-rate-english.pdf