Manipur Amends GST on Lotteries: 6% Rate Removed, 14% Rate Introduced Effective March 1, 2020, per Notification No. 01/2020.

The Government of Manipur has issued Notification No. 01/2020 to amend the previous notification No. 1/2017-State Tax (Rate) concerning the Goods and Services Tax (GST) on lotteries. Effective from March 1, 2020, the amendment removes the 6% GST rate listed under Schedule II, item 242, and replaces the entry under Schedule IV, item 228, with a 14% GST rate applicable to lotteries. This change follows the recommendations of the GST Council and is part of ongoing adjustments to the Manipur Goods and Services Tax Act, 2017.

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