In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.l of 2017) the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-

Uttar Pradesh Goods and Services Tax (Thirty Seventh Amendment) Rules, 2020

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirty Seventh Amendment) Rules, 2020.

(2) Save as otherwise provided, they shall come into force with effect from the date of their publication in the Gazette.

2. Amendment of rule 31A

2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, in rule 31 A, for sub-rule (2), with effect from the 1st March, 2020, 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. ExplanationFor the purposes of this sub-rule, the expression "Organising 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.".

By Order

(Alok Sinhal)

Apar Mukhya Sachiv