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        Case ID :
        GST - States

        Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2020 - G.O.Ms.No.137 - Andhra Pradesh SGST

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        Valuation of lottery deemed a prescribed proportion of ticket face value or notified price, whichever is higher. The amendment to rule 31A deems the value of supply of lottery to be a prescribed proportion of the ticket face value or of the price notified by the organising state, whichever is higher, and adopts the definition of 'Organising State' from the Lotteries (Regulation) Rules, 2010.
                          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.

                                Valuation of lottery deemed a prescribed proportion of ticket face value or notified price, whichever is higher.

                                The amendment to rule 31A deems the value of supply of lottery to be a prescribed proportion of the ticket face value or of the price notified by the organising state, whichever is higher, and adopts the definition of "Organising State" from the Lotteries (Regulation) Rules, 2010.


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