Delhi GST Rules amended to provide the manner in which value of supply of lottery shall be determined

The Finance Department of NCT Delhi vide notification dated the 21st October, 2020 has published the Delhi Goods and Services Tax (Second Amendment) Rules, 2020 to provide the manner in which value of supply of lottery shall be determined. 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.

They amendment shall come into force from the 2nd day of March, 2020.

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