Where first sale is on reverse charge basis by the Director of Lotteries, State Government to appointed Distributor/ selling agent, and the lotteries have suffered appropriate GST, is the applicant being subsequent dealer being exempt from GST in terms of Notification No.2/2017 -Central Tax (rate) dated 28 June, 2017.
States/UT
Order No. & Date
GST-ARA-53/2019-20/B-99 Mumbai dated 24.11.2021
Order date
24-11-21
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Category
97(2) (a),(b), (c), (e) & (g)
Year