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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Levy of tax on lotteries - we do not accept the submission of ...

GST

December 4, 2020

Levy of tax on lotteries - we do not accept the submission of the petitioner that there is any hostile discrimination in taxing the lottery, betting and gambling and not taxing other actionable claims. The rationale to tax the aforesaid is easily comprehensible as noted above. Hence, we do not find any violation of Article 14 in Item No. 6 of Schedule III of the Act, 2017. - SC

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