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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 5, Puducherry, dated 27th March 2020)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,
Puducherry, on the recommendations of the Council, hereby makes the following
rules further to amend the Puducherry Goods and Services Tax Rules, 2017,
namely:–
(1) These rules may be called the Puducherry 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 Official Gazette.
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2020 }
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27 {
No.
55
Poudouchéry
Vendredi
27
Mars
2020
(7 Chaitra 1942)
No.
Puducherry
Friday
27th
March
2020
256
LA GAZETTE DE L’ETAT
[ PART-I
256
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press
Printed at: Government Central Press, Puducherry.
Posted at: Puducherry HPO on every Tuesday
2. In the Puducherry Goods and Services Tax Rules, 2017, with effect from
the 1st day of 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.”.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
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