GST – States – 04/2017-GST – Dated:- 28-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 CIRCULAR No. 04/2017-GST Dated Dispur, the 28th August, 2017. Subject: – Issue related to classification and GST rate on lottery tickets – regarding No. CT/GST-10/2017/197.- Supply of lottery has been treated as supply of goods under the Assam Goods and Services Tax Act, 2017. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to SGST/CGST/IGST. However, entries in the respective notifications mention classification for lottery as – . In this connection, references have been received by t
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