Jharkhand Goods and Services Tax (Second Amendment) Rules, 2020. - 8/2020 - State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 8/2020 State Tax S.O. No. 32 Dated. 25.06.2020. - In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to be effective from the 2nd March, 2020. 2. In the Jharkhand 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. . [File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand Vandana Dadel, Secretary Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017 and last amended vide notification No. 02/2020 - State Tax, dated the 10th February, 2020, published vide S.O. No. 11, dated the 10th February, 2020.