NOTIFICATION NO-01/2020-Integrated Tax (Rate) ,dt. 21-02-2020Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 1/2020-Integrated Tax (Rate)

New Delhi, the 21st February, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) ofsection 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of theGovernmentof India in the Ministry of Finance(Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a) in Schedule II – 12%, S. No. 242 and the entries relating thereto shall be omitted;

(b) in Schedule IV – 28%, for S. No. 228 and the entries relating thereto, the followingS. No. and the entries shall be substituted, namely: –

MORE……https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-01-2020-igst-rate-english.pdf

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