In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby, makes the following further amendment in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely: -

AMENDMENT

In the said rules, in rule 31 A, for sub rule (2), the following sub-rule shall be substituted, namely :-

"(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.".

2. This amendment shall be deemed to have come into force from 1st March, 2020.

By order and in the name of the Governor of Madhya Pradesh,

RATNAKAR JHA, Dy. Secy.