Classification of lottery tickets as goods clarified; tax to be applied per customs tariff chapter at prescribed GST rates. Supply of lottery tickets is to be treated as goods and classified as 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975 for Goa GST, IGST and CGST notifications. Taxpayers must use this classification when filing returns and depositing tax so that returns process correctly, and tax on lottery supplies should be paid at the prescribed GST rates (12% or 28% as applicable).
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Provisions expressly mentioned in the judgment/order text.
Classification of lottery tickets as goods clarified; tax to be applied per customs tariff chapter at prescribed GST rates.
Supply of lottery tickets is to be treated as goods and classified as 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975 for Goa GST, IGST and CGST notifications. Taxpayers must use this classification when filing returns and depositing tax so that returns process correctly, and tax on lottery supplies should be paid at the prescribed GST rates (12% or 28% as applicable).
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