FA-3-06/2020/I/V(46) Dated 31-08-2020 seeks to Amend the CGST Rules, 2017 to prescribe the value of Lottery

38 aque www.govtpressmp.nic.in & of Sea ee fear wT wed z. aiff at fast Request Area sik Bar we arfSfya4, 2017 Gate 19 G4 2017) SI IT TR, WER, weaves Are sie Gar we fas, 2017 F PevfoRad ae ee eral &, sald a} seq frost a fos aie 4 o-Ps 2) & ww, Pefefee worm verte fear ong, sett 546 Teqyesl Usa, fea 31 SeTeT 2020 "0) arett B vara or yeu fefwe sifa yeu Gr Ur araerraHal Wea FRI eT etiamn— sy sua & wit & fag ve “areioredl wey" aT ®S wes (a) Yaar fay waqefers fear wear 8) 2. ae Usher 1 ars, 2020 & WAR Eat WAST UTE | SRRTAA Sh. WH-U-3-06~2020-1-T (46), feria 31 STI 2020 aT STS stare TTA & wera A TARSRI venient fara STAT ez. Teent at, staraa. No. F-A-3-06-2020-1-V(46) Bhopal, the 31st August 2020 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 ist March, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Preiser, erecita gem ae We a, Teaee gre meets Sth yore, droret H Alea wet Wepre —2020.