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

Supreme Court Confirms Lotteries as "Goods" u/s 2(52) of CGST Act; Upholds Constitutionality for Taxation.

December 4, 2020

Case Laws GST SC

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

Supreme Court Confirms Lotteries as "Goods" u/s 2(52) of CGST Act; Upholds Constitutionality for Taxation.

December 4, 2020

Case Laws GST SC

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