The GST Council on Wednesday fixed a uniform tax rate of 28 per cent on both state and private lottery.
Briefing reporters after the 38th meeting of the Council, Revenue Secretary Ajay Bhushan Pandey said the new rate for lottery will come into effect from March 2020.
The Council also rationalised tax rate on woven and non-woven bags to 18 per cent, he said, adding exemption has been given on long-term lease for industrial plots to facilitate setting up of industrial parks.
The panel also relaxed levy of penalty for non-filing of GSTR-1 from July 2017, he said.