Reverse Charge on Lottery Services: Agents' Tax Liability Shifted to Recipients per Notification No. 07/2015 and No. 18/2016.

From April 1, 2015, to March 31, 2016, under Notification No. 07/2015, services provided by lottery ticket selling or marketing agents to lottery distributors or selling agents were subject to a reverse charge mechanism, with the service recipient bearing 100% of the tax liability. This was continued from April 1, 2016, under Notification No. 18/2016, specifically for services related to lotteries organized by State Governments under the Lottery (Regulations) Act, 1998. The term "lottery distributor or selling agent" refers to individuals appointed by a State to promote, market, sell, or facilitate lotteries.

---

---

---