GST classification for lottery clarified as 'Any Chapter', ensuring tax payable at the prescribed GST rates on lottery supplies. Supply of lottery is goods and the classification for lottery in the Assam GST notification shall be 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975; tax on lottery should be paid accordingly at the prescribed GST rates of 12% or 28% as applicable. The circular is clarificatory and addresses a discrepancy where a services code prevented proper return filing and tax deposit.