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of <h1>Rajasthan GST Rules Amended: Lottery Supply Valuation Set at 100/128 of Ticket Value or Notified Price.</h1> The Government of Rajasthan issued a notification amending the Rajasthan Goods and Services Tax Rules, 2017, under the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2020. Effective from March 1, 2020, the amendment revises rule 31A, sub-rule (2), concerning the valuation of lottery supplies. The new rule states that the value of lottery supply is deemed to be 100/128 of the ticket's face value or the price notified by the Organising State in the Official Gazette, whichever is higher. The term 'Organising State' is defined as per the Lotteries (Regulation) Rules, 2010.
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