EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 476, CUTTACK, THURSDAY, MARCH 12, 2020 / FALGUNA 22, 1941
FINANCE DEPARTMENT
NOTIFICATION
The 12th March, 2020
S.R.O. No. 78/2020— In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby makes the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha 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 Odisha Gazette.
2. In the Odisha 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 made by the Central Government under sub-section (1) of section 11 of the Lotteries (Regulation) Act, 1998(17 of 1998).".
[No.8664-FIN-CT1-TAX-0001/2020]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government
Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10