GST rate amendment: omission and substitution of schedule entries reclassify lottery supplies and alter tax applicability. The notification amends the Goa GST rate schedules by omitting S. No. 242 from Schedule II (6%) and substituting S. No. 228 in Schedule IV (14%) to list Lottery under 'Any chapter,' thereby reclassifying those supplies between state GST rate tiers; the amendment takes effect on the first day of March, 2020.
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GST rate amendment: omission and substitution of schedule entries reclassify lottery supplies and alter tax applicability.
The notification amends the Goa GST rate schedules by omitting S. No. 242 from Schedule II (6%) and substituting S. No. 228 in Schedule IV (14%) to list Lottery under "Any chapter," thereby reclassifying those supplies between state GST rate tiers; the amendment takes effect on the first day of March, 2020.
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