Tax rate amendment omits a prior concessional entry and reclassifies lotteries under higher state tax rate. Amendment to the state GST rate notification omits Serial No. 242 and its entries from Schedule II (6%) and substitutes the entry for Serial No. 228 in Schedule IV by inserting an entry classifying Lottery under the applicable chapter at the 14% schedule; the notification takes effect on the first day of March, 2020 and amends Notification No. 1/2017-State Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
Tax rate amendment omits a prior concessional entry and reclassifies lotteries under higher state tax rate.
Amendment to the state GST rate notification omits Serial No. 242 and its entries from Schedule II (6%) and substitutes the entry for Serial No. 228 in Schedule IV by inserting an entry classifying Lottery under the applicable chapter at the 14% schedule; the notification takes effect on the first day of March, 2020 and amends Notification No. 1/2017-State Tax (Rate).
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