1.In case of Supply of lottery tickets by the state Govt, Union Territory and any local authority to the lottery distributor or selling agent, the GST shall be paid on reverse charge basis by the lottery distributor or selling agent. The tax liability on the lottery tickets shall be 100/112 of face value or price notified by the state govt which is higher, when the lottery is run by the state govt. . If the lottery is authorized by the organizing state, then the tax liability shall be computed by 100/128 of the face value or the rate notified by the state govt. whichever is higher.
2.In Case of intra-State supplies by a person dealing in second hand goods i.e. used as such or after such minor processing which does not change the nature of the goods and no input tax credit is availed shall be required to pay GST on the difference between Selling price and Cost Price.
3.Supply by way of the construction of a complex, Building, Civil Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The rate of the GST on the such supply is 18% . The valuation of the Supply shall be the total consideration charged from the customer (including for the transfer of land or undivided share of land) less the value of the land. The value of the land shall be deemed to be one-third of the value of the supply. So, the effective GST rate on such supply comes out to be 12%.