Circular 6/6/2017 - Central Tax
Date: August 27, 2017
File No: F. No. 354/149/2017-TRU
Subject
To clarify classification and GST rate on lottery
Content
Supply of lottery has been treated as supply of goods under the Central Goods and Services Tax (CGST) 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 CGST/IGST/UTGST/SGST. However, entries in the respective notifications mention classification for lottery as “-”. 3. In t…