Noti_no_362

Uttar Pradesh Shasan In pursuance of. the. provision of clause (3) of Article 348. of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.-362/XI-2-9(42)/17-U.P. GST Rules-2017-Order-(101)- 2020, dated 24 April, 2020: NOTIFICATION Lucknow : Dated : 24 April, 2020 In exercise of the powers conferred by section 164 of the Seis wc Goods and Services Tax Act, 2017 (U.P. Act.no.1 of 2017) the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Thirty Seventh Amendment) Rules, 2020 Short title and | 1. | (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement _.| (Thirty Seventh Amendment) Rules, 2020. | (2) Save as otherwise provided, they shall come into force with effect from the date of their publication in the Gazette. Amendment of | 2. | 2. In the Uitar Pradesh Goods and Services Tax Rules, 2017, in rule 31A, ‘rule 331A. os for sub-rule (2), with effect from the 1" March, 2020, 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.”. By Order, . Apar Mukhya Sachiv