Union Territory Tax Notifications (Rate)

UTGST Notification rate 01/2020

Title	Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
Number	01/2020
Date	21-02-2020
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1) In exercise of the powers conferred by sub-section (1) of section
7 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017) and
sub-section (5) of section 15 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union
territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,
namely:-

In the said notification, –

(a) in Schedule II – 6%, S. No. 242 and the entries relating thereto shall be omitted;

(b) in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the following
S. No. and the entries shall be substituted, namely: –

“228.

Any chapter

Lottery”.

2) This notification shall come into force on the 1st day of March, 2020.