This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.

Issued for earlier notification?

Yes — amends Notification No. 01/2017–Central Tax (Rate).