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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

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 1
st
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 30
th
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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