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

Ex. Gaz. 2136-173+10