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<h1>Tripura GST Rules Amended: Lottery Supply Value Set at 100/128 of Ticket Price or Notified Gazette Price.</h1> The Tripura State Goods and Services Tax (Second Amendment) Rules, 2020, effective from March 1, 2020, amend the Tripura State Goods and Services Tax Rules, 2017. The amendment revises sub-rule (2) of rule 31A, establishing that the value of a lottery supply is deemed to be 100/128 of the ticket's face value or the price notified in the Official Gazette by the Organising State, whichever is higher. This change was enacted by the State Government under section 164 of the Tripura State Goods and Services Tax Act, 2017, following the Council's recommendations.