https://www.taxtmi.com/notifications?id=132983 The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020 amend rule 31A of the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the deemed value of supply of lottery as 100/128 of the face value of the ticket or the price notified in the Official Gazette by the organising State, whichever is higher. The definition of organising State is retained by reference to the Lotteries (Regulation) Rules, 2010. The rules are stated to have come into force retrospectively from 1 March 2020. en-us Wed, 20 May 2020 00:00:00 +0530 Fri, 19 Jun 2026 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132983 The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020 amend rule 31A of the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the deemed value of supply of lottery as 100/128 of the face value of the ticket or the price notified in the Official Gazette by the organising State, whichever is higher. The definition of organising State is retained by reference to the Lotteries (Regulation) Rules, 2010. The rules are stated to have come into force retrospectively from 1 March 2020. Notifications GST - States Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132983