Notification No. 1/2020 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

Important Keyword: F.No.354/18/2019-TRU, Section 7(1) UTGST Act 2017, Section 15(5) CGST Act 2017, Notification No. 1/2020 – Union territory Tax (Rate), Notification No.1/2017- Union territory Tax (Rate), Notification No. 27/2019- Union territory Tax (Rate).

[F.No.354/18/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 21^st February, 2020

Notification No. 1/2020 – Union territory Tax (Rate)

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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) and   sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-

In the said notification, –

• in Schedule II – 6%, S. No.  242 and the entries relating thereto shall be omitted;

• in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the following

S. No. and the entries shall be substituted, namely: –

“228.

Any chapter

Lottery”.

2.       This notification shall come into force on the 1^st day of March, 2020.

(Pramod Kumar)
Director to the
Government of India

Note: – The principal notification No.1/2017- Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017 and last amended by Notification No. 27/2019- Union territory Tax (Rate) dated 30^th December, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 963 (E), dated the 30^th December, 2019.

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Web Stories: Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

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