Compfie | Amended notification of the Punjab Goods and Services Tax (Second Amendment) Rules, 2021 (dated – 14.07.2021)

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Amended notification of the Punjab Goods and Services Tax (Second Amendment) Rules, 2021 (dated – 14.07.2021) – Govt. of Punjab

This notification has come into force on and with effect from 2nd March, 2020.
In the Punjab Goods and Services Tax Rules, 2017, 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 Organizing State, whichever is higher.