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GST rate amendment: Lottery reclassified under a higher state tax category, with Schedule entries revised and retroactive effect. The notification amends Jharkhand State GST schedules by omitting Schedule II 6% S. No. 242 and substituting Schedule IV 14% S. No. 228 with a new entry classifying 'Any chapter - Lottery,' thereby reassigning lottery supplies to the substituted rate entry; the amendment is effective from the first day of March, 2020.
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GST rate amendment: Lottery reclassified under a higher state tax category, with Schedule entries revised and retroactive effect.
The notification amends Jharkhand State GST schedules by omitting Schedule II 6% S. No. 242 and substituting Schedule IV 14% S. No. 228 with a new entry classifying "Any chapter - Lottery," thereby reassigning lottery supplies to the substituted rate entry; the amendment is effective from the first day of March, 2020.
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