Section 31A(2) in Rajasthan Goods and Services Tax Rules, 2017
(2)(a)The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official. Gazette by the organising State, whichever is higher.(b)The value of supply of lottery authorised by State Governments 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 expressions,-(a)"lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State.(b)"lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also.(c)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.
