Haryana Goods and Services Tax (Third Amendment) Rules, 2020 - 12/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 12th March, 2020 No. 12/GST-2 .- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2020. (2) They shall be deemed come into force with effect from 1st March, 2020. 2. In the Haryana Goods and Services Tax Rules, 2017, 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. . ANURAG RASTOGI, Principal Secretary to Government Haryana, Excise and Taxation Department.