Tax rate amendment: lottery reclassified into higher Delhi SGST bracket, replacing prior entries and effective from March. The notification amends Delhi Notification No.01/2017-State Tax (Rate) by omitting Schedule II S. No. 242 and substituting Schedule IV S. No. 228 to expressly classify lotteries under the Schedule IV heading, thereby reassigning their GST rate; the amendment is effective from 1 March 2020.