CBIC notifies rate of GST on supply of lottery

Seeks to amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

Notification No. 01/2020-Central Tax (Rate) dated 21.02.2020 specifies Single rate of GST @ 28% on both State run and State authorized lottery. Entry 242 in Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 omitted and Entry 228 in Schedule IV substituted to have single rate of 28% for all lottery ( Any chapter). This change shall become effective from 1st March 2020

Government Of India
Ministry Of Finance
(Department of Revenue)

Notification No. 1/2020-Central Tax (Rate)
New Delhi, the 21st February, 2020

G.S.R. 134(E).– In exercise of the powers conferred by sub-section (1) of section 9 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(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
2. This notification shall come into force on the 1st day of March, 2020.

[F.No.354/18/2019-TRU]

Director to the Government of India

Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 and last amended by Notification No. 27/2019-Central Tax(Rate) dated 30th December, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 961(E), dated the 30th December, 2019.