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        Case ID :
        GST - States

        Tripura State Goods and Services Tax (Second Amendment) Rules, 2020 - F.1-11(91)-TAX/GST/2020(part) - Tripura SGST

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        Valuation of lottery: supply value deemed at a prescribed fraction of ticket face value or higher notified price. Rule 31A(2) of the Tripura SGST Rules is substituted to deem the value of lottery supply as a prescribed fraction of the ticket face value or the price notified by the Organising State, whichever is higher, where 'Organising State' is as defined in 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: supply value deemed at a prescribed fraction of ticket face value or higher notified price.

                                Rule 31A(2) of the Tripura SGST Rules is substituted to deem the value of lottery supply as a prescribed fraction of the ticket face value or the price notified by the Organising State, whichever is higher, where "Organising State" is as defined in the Lotteries (Regulation) Rules, 2010.


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