This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting the earlier entry for lottery under Schedule II (12%) and inserting a new entry under Schedule IV (28%) covering lottery under any chapter. The amendment results in a uniform IGST rate of 28% on lottery, irrespective of the nature of draw, in line with GST Council recommendations.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).