GST rate amendment: Himachal Pradesh reclassifies lotteries and removes a prior concessional schedule entry, effective from March. The Himachal Pradesh notification amends the State GST rate schedule by omitting S. No. 242 from Schedule II and substituting S. No. 228 in Schedule IV to classify 'Lottery' under any chapter at the Schedule IV rate. The amendment is issued under section 9(1) and section 15(5) of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect on 1 March 2020 as a further change to Notification No.1/2017-State Tax (Rate).
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 rate amendment: Himachal Pradesh reclassifies lotteries and removes a prior concessional schedule entry, effective from March.
The Himachal Pradesh notification amends the State GST rate schedule by omitting S. No. 242 from Schedule II and substituting S. No. 228 in Schedule IV to classify "Lottery" under any chapter at the Schedule IV rate. The amendment is issued under section 9(1) and section 15(5) of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect on 1 March 2020 as a further change to Notification No.1/2017-State Tax (Rate).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
