Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2020 - 07/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 07/2020 (State Tax) No. GST/23/2017/Vol-II /246 Dated Itanagar the, 2nd March 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Arunachal Pradesh 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 Arunachal Pradesh Goods and Services Tax Rules, 2017, with effect from the 1 st 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 Organizing 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. . (Kanki Darang) Commissioner State Tax 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 01 st January, 2020, published vide number G.S.R. 4 (E), dated the 01 st January, 2020.