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

No.J.21011/2/2020-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 8/2020-State Tax Dated Aizawl, the 17th March, 2020 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Mizoram 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 Mizoram 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. . Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department