Issue related to classification and GST rate on lottery tickets

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..... te on lottery tickets - regarding. Supply of lottery has been treated as supply of goods under the Goa Goods and Services Tax (Goa GST) Act, 2017. 2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to Goa GST/ IGST/ CGST. However, entries in the respective notifications mention cl .....

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..... of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and tax on lottery should be paid accordingly at prescribed rates, 12% or 28%, as the case may be. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is issued under Central Goods and Service Tax Act, 2017 by Tax Research Unit , Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 06/06/2 .....

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