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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>Valuation of lottery and betting clarified: taxable value set by prescribed fraction of ticket or notified price; actionable claims at face value.</h1> Rule 31A prescribes valuation for GST of lotteries, betting, gambling and horse racing by deeming taxable value to be the higher of a prescribed fraction of the ticket face value or of the price notified in the Official Gazette by the organising State; actionable claims in race clubs are valued at the full face value of the bet or the amount paid into the totalisator. The rule provides definitions distinguishing lotteries run by the organising State and those authorised for sale elsewhere to determine the applicable valuation formula.

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