GST schedule amendment revises entries to omit a listed item and reclassify lotteries, changing applicable tax treatment. The Government amends the departmental notification by omitting a specified entry from Schedule II and substituting a revised entry in Schedule IV to read 'Any chapter Lottery', thereby altering the schedule entries that determine tax treatment for the affected items; the amendment takes effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment revises entries to omit a listed item and reclassify lotteries, changing applicable tax treatment.
The Government amends the departmental notification by omitting a specified entry from Schedule II and substituting a revised entry in Schedule IV to read "Any chapter Lottery", thereby altering the schedule entries that determine tax treatment for the affected items; the amendment takes effect on the stated commencement date.
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