Any Chapter - GST - Goods - Rates of Tax - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14%

Omitted ************* Notes: Omitted vide NOTIFICATION No. 14/2023- Integrated Tax (Rate) dated 29-9-2023 w.e.f. 1-10-2023, before it was read as, Lottery ************* Notes: As amended by Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 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 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) 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. ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, -