Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. - 01/2020 - Integrated GST (IGST) Rate
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GST on lottery reclassified to higher integrated tax rate under amended notification, effective from notified date. Amends the integrated tax rate schedule by omitting the earlier lower-rate entry for lottery and substituting a new schedule entry placing lottery within the higher-rate schedule as taxable under any chapter; the amendment is made by a further notification issued under the IGST and CGST Acts and takes effect from the date specified in that notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on lottery reclassified to higher integrated tax rate under amended notification, effective from notified date.
Amends the integrated tax rate schedule by omitting the earlier lower-rate entry for lottery and substituting a new schedule entry placing lottery within the higher-rate schedule as taxable under any chapter; the amendment is made by a further notification issued under the IGST and CGST Acts and takes effect from the date specified in that notification.
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