Classification of lottery as goods: pay GST at the prescribed rate and file returns accordingly. Supply of lottery is to be treated as supply of goods and the classification for lottery in CGST, IGST, UTGST and SGST notifications is Any Chapter of the First Schedule to the Customs Tariff Act, 1975; tax on lottery must be paid at the prescribed GST rates and filing systems should follow the specified rate despite the hyphen in the classification field.