seeks to Amend the CGST Rules, 2017 to prescribe the value of Lottery (Notification No. 08/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT No.F.3(46)/Fin(Rev-1)/2020-21/DS-IV/A2" Dated: AY Of 0 Notification No. 08/2020- State Tax No. F.3 (46)/Fin (Rev-I)/2020-21/DS-IV/ _ - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force from the 2"! day of March, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017, with effect from the 1*' March, 2020, in rule 31A, 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.”. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, AN o\ (Manoj Kumar) x Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, IP. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 11. Guard File. \y = tf y (Manoj Kumar) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, (i) vide notification dated the 22" June, 2017, published vide No. F.3 (10)/Fin (Rev-1/2017-18/DS- VI/342, dated the 22" June, 2017 and last amended vide notification No. 02/2020 - State T ax, dated the 28/08/2020, published vide No. F.3(34)/Fin (Rev-I)/2019-20/DS-IV/65, dated the 28/08/2020. (2b) AT —bigj he (aud ines) ~~ Ss aye os Hina USES |B ADam | [in A beS 821 /00L ue bob Dajfspiie itee # Eni INS pola [Depbioitlie If ib poh belie @ 22) ‘bok lo pik w jou (2), — Bite “LAL Jha B 0202 ‘Bik | BPk} he DEQ bet be} (felelal@it & Alla Lit IndIRIMe hina yoo) wafer frrfettid at qerneh va craven arfarét oq armenia: 1. APS ooReara, feet & vers afaa, suerewore ufsarea, ot | ag facet a va afead off afta amt at atte 4 Red ges om — ar 3. fed, feet forint, wsfta worn aa feet aor, foot uftareaa, ad eh STgaT, Wey HY, fleet, ara was, argh. wee, ag fees | 5. Aa Fert o afeRar afaa usta wart as fect aor fet wae ag feos | fea Hat @ afea, wsfta wart ea fees ura, fect aftrareau, ad feet) afaRed afea (fate), wsfa wort aa foot ara, foot uftareu, ad feet ar urea & fro afera, 29, fesett fae war, gra uftarere, feet | stent O N D a wA “ee PY, ARNG 22 VA, 2017 are verre fee my a ok Vaart Gen 8.97.3(34) / feaeord— Wey HY aN 28/08 /2020, sifta Peters fea way a |