[255 ]

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.

Registered with the Registrar

of Newspapers for India

under No. 10410



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 2-00

Prix : ` 2-00

Price : ` 2-00

Registered No. PY/44/2018-20

WPP No. TN/PMG(CCR)/WPP-88/2018-20

Dated : 27-3-2020

Price : ` 2-00







2020 }

|

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).

————