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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2020-Integrated Tax (Rate)
New Delhi, the 21st February, 2020
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5
of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with
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- Integrated 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. 666 (E), dated the 28th June, 2017, namely:-
In the said
notification, -
(a) in Schedule II - 12%, S. No. 242 and the entries relating
thereto shall be omitted;
(b) in Schedule IV - 28%, for S. No. 228 and the
entries relating thereto, the following S. No. and the entries shall be
substituted, namely: -
| “228. |
Any chapter |
Lottery”. |
2. This notification shall come into force on the 1st day of March, 2020.
[F.No.354/18/2019-TRU]
(Pramod Kumar)
Director to the Government of
India
Note: - The principal
notification No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017 and last amended by
notification No.
26/2019-Integrated Tax (Rate), dated the 30th December 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 962(E), dated the
30
th December 2019.
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