GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6%

Omitted ****************** Note: As omitted vide Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 , before it was read as:- Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery run by State Governments means a lottery not allowed to be sold in any state other than the organising state. (2) 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.