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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 08/2020 – Central Tax

New Delhi, the 2
nd
March, 2020

G.S.R……(E). - In exercise of the powers conferred by section 164 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 rules further to amend the Central Goods and Services Tax
Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment)
Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, with effect from the 1
st
March, 2020, 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 Organising State, whichever is higher.
Explanation:– For 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.”.
[F. No. 20/06/03/2020 – GST]



(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017, vide
number G.S.R. 610 (E), dated the 19
th
June, 2017 and last amended vide notification No.
02/2020 - Central Tax, dated the 01
st
January, 2020, published vide number G.S.R. 4 (E), dated
the 01
st
January, 2020.
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