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Issue related to classification and GST rate on lottery tickets

GST - States - 01/2017-18-GST - Dated:- 7-2-2018 - Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 CCT/26-4/2017-2018/5138 CIRCULAR (No. 01/2017-18-GST) Dated: 7th February, 2018 Subject: - regarding. Supply of .....

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., lottery is defined as goods but code allotted for lottery is under services, the assesses are not able to upload return or deposit tax in time. 4. The matter has been examined. It should be noted that the process of filing return is linked with ra .....

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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 .....

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