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of <h1>Odisha GST Rules Amended: Lottery Supplies Valued at 100/128 of Ticket Price or Notified Price, Effective March 2020.</h1> The Odisha Goods and Services Tax (Second Amendment) Rules, 2020, were enacted by the Odisha State Government under section 164 of the Odisha Goods and Services Tax Act, 2017, following recommendations from the Goods and Services Tax Council. Effective from March 1, 2020, these amendments modify rule 31A of the 2017 Rules, specifically altering sub-rule (2) to set the value of lottery supplies at 100/128 of the ticket's face value or the price notified in the Official Gazette by the Organising State, whichever is higher. This change aligns with the Lotteries (Regulation) Rules, 2010.
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