Issue related to classification and GST rate on lottery tickets – regarding

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..... ers/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Madam/Sir, Subject: - Issue related to classification and GST rate on lottery tickets regarding 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 .....

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..... ich means any chapter. 5. That being so, it is clarified that the classification for lottery in respective CGST, IGST, UTGST and SGST notifications shall be Any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and tax on lottery should be paid accordingly at prescribed rates, 12% or 28%, as the case may be. (Ruchi Bisht) Under Secretary (TRU) - Circula .....

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