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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Levy of tax on lotteries - the inclusion of actionable claim in ...

GST

December 4, 2020

Levy of tax on lotteries - the inclusion of actionable claim in definition “goods” as given in Section 2(52) of Central Goods and Services Tax Act, 2017 is not contrary to the legal meaning of goods and is neither illegal nor unconstitutional - also, lottery is an actionable claim as proposition of law. - SC

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