GST rate on lottery reclassified to a higher tax bracket under state notification, taking effect from March first. The State amends the Manipur GST rate notification to remove lotteries from Schedule II (S. No. 242) at the lower rate and to insert lotteries as a new entry in Schedule IV (S. No. 228) at the higher rate; the change is effected by Notification No. 01/2020-State Tax (Rate) and comes into force on 1 March 2020.