This notification, No. 08/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, introduces the Central Goods and Services Tax Second Amendment Rules, 2020. The notification, dated March 2, 2020, amends the Central Goods and Services Tax Rules, 2017, specifically rule 31A, sub-rule 2, effective March 1, 2020. The amendment pertains to the valuation of the supply of lotteries, stipulating that the value shall be deemed to be 100/128 of the face value of the ticket or the price as notified by the Organising State in the Official Gazette, whichever is higher. The "Organising State" is defined as per clause (f) of sub-rule (1) of rule 2 of the Lotteries Regulation Rules, 2010. The notification is issued under the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), based on the recommendations of the Council. Contact information: Pramod Kumar, Director, F. No. 200603/2020/GST. The principal rules were initially published on June 19, 2017, vide notification No. 3/2017-Central Tax, G.S.R. 610(E), and last amended on January 1, 2020, vide notification No. 02/2020-Central Tax, G.S.R. 4(E).
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law enacted by the parliament of India
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Second Amendment Rules, 2020: Amendment to the Central Goods and Services Tax Rules, 2017
Ministry of Finance: A ministry in the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes, such as GST
Council: Refers to the GST Council, a constitutional body responsible for making recommendations on GST-related matters.
Lotteries Regulation Rules, 2010: Rules pertaining to the regulation of lotteries.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-03032020-216521
xxxGIDExxx
CG-DL-E-03032020-216521
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 127] नई दिल्ली, सोमिार, माचड 2, 2020/ फाल्ग नु 12, 1941
No. 127] NEW DELHI, MONDAY, MARCH 2, 2020/PHALGUNA 12, 1941
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द रीय अप्रत्य क्ष कर और सीमा-िल्ु क बोडड)
अजधसचू ना
नई दिल् ली, 2 माच,ड 2020
(स.ं 08/2020-केन्दर ीय कर)
सा.का.जन. 147(अ).—केन्द रीय सरकार, केन्द रीय माल और सिे ा कर अजधजनयम, 2017 (2017 का 12) की
धारा 164 द्वारा प्रित्त िजत यों का प्रयोग करत े हुए, पररषि ् की जसफाररिों पर, केन्दरीय माल और सेिा कर
जनयम 2017 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह ैअर्ाडत:्--
1. (1) इन जनयमों का संजक्षप्त नाम केन्दरीय माल और सेिाकर (िसू रा संिोधन) जनयम 2020 ह।ै
(2) इन जनयमों म ेंअन्दयर्ा उपबजधत के जसिाय, ये उनके रािपत्र म ें प्रकािन की तारीख को प्रिृत्त होंगा।
2. केन्दरीय माल और सेिा कर जनयम, 2017 के जनयम 31क के उपजनयम (2) के स्ट्र्ान पर जनम्नजलजखत उप जनयम
1 माच,ड 2020 स े रखा िाएगा, अर्ातड ्:--
''(2) लाटरी के प्रिाय का मल्ू य, रटकट के अंदकत मूल्य का या आयोिनकताड राज्य द्वारा रािपत्र म ें यर्ा अजधसूजचत
मूल्य का 100/128, इनम ें स ेिो भी उच्चतर हो समझा िाएगा।
स्ट्पष्टीकरण–इस उप जनयम के प्रयोिनों के जलए ''आयोिनकताड राज्य'' पि का िही अर्ड होगा िो लाटरी (जिजनयमन)
जनयम, 2010, के जनयम 2 के उपजनयम (1) के खंड़ (च) म ें उसका ह।ै ''
[फा. स.ं 20/06/03/2020-िीएसटी]
प्रमोि कुमार, जनिेिक
1209 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रटप्पण : मलू जनयम भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) अजधसूचना सा.का.जन. 610(अ), तारीख
19 िून, 2017 द्वारा स.ं 3/2017-केन्दरीय कर, तारीख 19 िून, 2017 द्वारा प्रकाजित दकए गए र् ेऔर उनका
संखयांक सा.का.जन. 4(अ), तारीख 1 िनिरी, 2020 द्वारा प्रकाजित अजधसूचना स.ं 02/2020-केन्दरीय कर
तारीख 1 िनिरी, 2020 अंजतम संिोधन दकया गया र्ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 2nd March, 2020
(No. 08/2020–Central Tax)
G.S.R. 147(E).—In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017,
namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment)
Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, with effect from the 1st March, 2020, in
rule 31A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the
price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation:–For the purposes of this sub-rule, the expression “Organising State” has the same
meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.”.
[F. No. 20/06/03/2020 – GST]
PRAMOD KUMAR, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 02/2020 -Central
Tax, dated the 01st January, 2020, published vide number G.S.R. 4(E), dated the 01st January, 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.