THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 326/2020/ 5(120)/ XXVXI(8)/2020/CT-8, Dated, 20th May, 2020

In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020

1. Short title and commencement

(1) These rales may be called the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020.

(2) They shall deemed to have come into force from 01st day of March, 2020

Amendment in rule 31A

In the Uttarakhand Goods and Services Tax Rules, 2017, in rule 31A. for sub-rule (2) set out in column-1, the sub-rule set out in column-2 shall be substituted, namely:-

Column-I

Existing sub-rule

Column-I

Hereby substituted sub-rule

(2) (a) The value of supply of lottery run by State Government shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

(b) The value of supply of lottery authorised by State Government 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 subrule the expressions-

(a) "lottery run by State Government" means a lottery not allowed to be sold in any State other than the organizing State;

(b) "lottery authorised by State Government" means a lottery' which is authorised to be sold in State(s) other than the organising State also; and

(c) 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.

"(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 subrule, 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".

(Amit Singh Negi)

Secretary