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2018 (11) TMI 886 - AAR - GSTLevy of IGST u/s 5 (3) of IGST act, 2017 - supply of lottery tickets by the organising state - applicability of Serial No.5 of N/N. 4/2017 - Integrated Tax (Rate) - Reverse charge mechanism - Held that:- Applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State. Therefore as per the provisions of Section 7(1) of the IGST Act, the transaction shall be treated as a supply of goods in the course of “interstate” trade or commerce - In view of Section 5(3) of the IGST Act, N/N. 4/20171ntegrated Tax (Rate) dated 28.06.2017 has been issued which provides the description of goods in respect of which Integrated Tax shall be paid on Reverse Charge basis by the recipient of the Inter-State supply of such goods. The supplier of Lottery in the present case is the State Government of Mizoram and the recipient of supply i.e. Lottery distributor or Agent, is the applicant in the present case who is located in Maharashtra and therefore the applicant is liable to payment of IGST under Reverse Charge mechanism as per the provisions and Notification referred. Ruling:- Applicant is liable to pay IGST under section 5 (3) of IGST Act, 2017. Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant.
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