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    <title>Mizoram Goods and Services Tax (Second Amendment) Rules, 2020</title>
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    <description>The amendment substitutes the valuation provision for lottery supplies so that the value of supply of lottery is deemed to be 100/128 of the face value of the ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher, and retains the definition of Organising State as given in clause (f) of sub rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.</description>
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