Seeks to amend notification No. F.No.FIN/Rev-3/GST/1/08 (Pt-1) 'D' dated 30.06.2017 so as to notify rate of GST on supply of lottery - FN/REV-3/GST/1/08 (Pt-1)(Vol.1)/26 - Nagaland SGST
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GST on lottery rate revised, replacing prior entry and effective from March under state notification amending schedules. Amendment to the State GST notification revises schedule entries to set the GST rate on lottery supplies at a GST rate of 14%, omitting the prior Schedule II entry and substituting a Schedule IV entry identifying 'Lottery' under the relevant chapter with the specified rate; the notification takes effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST on lottery rate revised, replacing prior entry and effective from March under state notification amending schedules.
Amendment to the State GST notification revises schedule entries to set the GST rate on lottery supplies at a GST rate of 14%, omitting the prior Schedule II entry and substituting a Schedule IV entry identifying "Lottery" under the relevant chapter with the specified rate; the notification takes effect from the stated commencement date.
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