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GST on lottery: SC’s recent judgement is a setback for the industry, but has a ray of hope



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Taxability of sale of lotteries and other related issues have been among one of the contentious issues between industry and the Government, both Centre and the States. We have carried the legacy of this dispute to the GST regime, with the Government introducing a tax on sale of lottery tickets after the 17th GST Council meeting in June 2017.
GST is levied on sale of lotteries tickets under two different categories, namely “lottery run by State Government” at 12% and “lottery authorized by State Government” at 28%. The fundamental difference between both categories is that lotteries run by State Government cannot be sold …

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