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Composite Rate of Tax - Lottery

Composite Rate of Tax - Lottery - Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 104 - Composite Rate / Amount of Tax - Lottery Rule 6(7C) of Service Tax Rules, 1994 The lottery distributor or selling ag .....

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ount of service provided. OPTION B: Composite amount of tax shall as follows: [rule 6(7C) of Service Tax Rules, 1994] Sl. No. Rate (amount of tax) Condition 1. Rs 8200 on every ₹ 10 Lakh (or part of ₹ 10 Lakh) of aggregate face value of l .....

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tery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80% in case of online lottery, the aggregate face value of lottery tickets for the purpose of this sub-rule .....

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