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    <title>Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020.</title>
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    <description>The amendment substitutes rule 31A(2) to prescribe that the value of supply of lottery tickets shall be deemed to be a fixed proportion of the face value of the ticket or the price as notified by the Organising State, whichever is higher, and explains that &quot;Organising State&quot; has the meaning given in the Lotteries (Regulation) Rules, 2010.</description>
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