GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 07 2020 (Stat… — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 07 2020 (State Tax) No. GST/23/2017/Vol-II Dated Itanagar the, 2nd March 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act; 2017 (07 of 2017), the State Government; on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the Arunachal Pradesh 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. 2_ In the Arunachal Pradesh Goods and Services Tax Rules, 2017, with effect from the 1st March; 2020,in rule 314,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 "Organizing 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. Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II [246 Dated Itanagar the, 2nd March 2020 Copy to: 1 The Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please. 2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette. 3 Office Copy. (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section