TaxTMI 
TaxTMI 
Dear Sir,
My query is that whether selling lottery tickets by a state government authorities through authorized distributor is taxable or falls under negative list.If taxable, who will pay the service tax,
Applicability of service tax on lottery
08 Mar 2017 
4 Replies 
7740 Views Asked by
Service tax on lottery-related marketing: recipient liable under reverse charge; distributor activities excluded from negative list.
Services by lottery distributors or selling agents in promotion, marketing, organising, selling or facilitating lotteries are taxable and excluded from the negative list; the reverse charge mechanism applies so that the recipient, not the service provider, is liable to pay the full service tax, and alternative rate payment options may apply subject to rules. (AI Summary)
Services by lottery distributors or selling agents in promotion, marketing, organising, selling or facilitating lotteries are taxable and excluded from the negative list; the reverse charge mechanism applies so that the recipient, not the service provider, is liable to pay the full service tax, and alternative rate payment options may apply subject to rules. (AI Summary)