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Panaji, 18th March, 2020 (Phalguna 28, 1941)

SERIES I No. 50

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

__

Notification

38/1/2017-Fin(R&C)(129)

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), the

Government of Goa, on the recommendations

of the Council, hereby makes the following

rules further to amend the Goa Goods and

Services Tax Rules, 2017, namely:—

1. (1) These rules may be called the Goa

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.

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 2

2. In the Goa 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.”.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 18th March, 2020.

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