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of <h1>Puducherry GST Rule 31A Amended: Lottery Supply Value Set at Higher of 100/128 Face Value or Notified Price.</h1> The Puducherry Goods and Services Tax (Second Amendment) Rules, 2020, were enacted under the authority of section 164 of the Puducherry Goods and Services Tax Act, 2017. Effective from March 1, 2020, these amendments modify rule 31A of the 2017 Rules. The amendment specifies that the value of supply for lotteries will be 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 change was made on the recommendation of the Council and is officially ordered by the Lieutenant-Governor of Puducherry.
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