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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification for lottery clarified as 'Any Chapter', ensuring tax payable at the prescribed GST rates on lottery supplies.</h1> 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.

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