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of <h1>Tamil Nadu GST Amendment: Rule 31A Changes Lottery Supply Value to 100/128 of Ticket Price Effective March 2020.</h1> The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2020, have been enacted under the authority of the Governor of Tamil Nadu, following recommendations from the Council. Effective from March 1, 2020, these amendments modify Rule 31A of the Tamil Nadu Goods and Services Tax Rules, 2017. The revised sub-rule specifies that the value of supply for lotteries is calculated as 100/128 of the ticket's face value or the price notified by the Organising State in the Official Gazette, whichever is higher. This amendment is published under the authority of the Principal Secretary to the Government.
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