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    <title>Delhi Goods and Services Tax (Second Amendment) Rules, 2020</title>
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    <description>The amendment substitutes rule 31A(2) to deem the value of supply of lottery as a specified proportion of the ticket face value or the price notified in the Official Gazette by the Organising State, whichever is higher, and explains that &quot;Organising State&quot; has the meaning assigned in the Lotteries (Regulation) Rules, 2010. The rules are titled the Delhi GST (Second Amendment) Rules, 2020 and are to be treated as coming into force from early March 2020.</description>
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