Delhi Goods and Services Tax (Second Amendment) Rules, 2020 - 08/2020–State Tax - Delhi SGST

FINANCE (REVENUE I) DEPARTMENT NOTIFICATION Delhi, the 21st October, 2020 No. 08/2020 State Tax No. F. 3 (46)/Fin (Rev-I)/2020-21/DS-IV/126 .- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force from the 2nd day of March, 2020. 2. In the Delhi 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. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note : The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, (i) vide notification dated the 22nd June, 2017, published vide No. F. 3 (10)/Fin (Rev-I)/2017-18/DSVI/ 342, dated the 22nd June, 2017 and last amended vide notification No. 02/2020 - State Tax, dated the 28/08/2020, published vide No. F. 3(34)/Fin (Rev-I)/2019-20/DS-IV/65, dated the 28/08/2020.