Definition of selling agent clarifies GST treatment and applicability under lottery regulations, including appointment and scope of authorization. The term distributor or selling agent for GST purposes means an individual, firm, body corporate or other legal entity appointed by the Organising State under an agreement to market and sell lotteries on its behalf, and includes those authorised by the lottery-organising State; this definition links the GST notification to the Mega Exemption Notification and the Lottery (Regulation) Rules.
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Provisions expressly mentioned in the judgment/order text.
Definition of selling agent clarifies GST treatment and applicability under lottery regulations, including appointment and scope of authorization.
The term distributor or selling agent for GST purposes means an individual, firm, body corporate or other legal entity appointed by the Organising State under an agreement to market and sell lotteries on its behalf, and includes those authorised by the lottery-organising State; this definition links the GST notification to the Mega Exemption Notification and the Lottery (Regulation) Rules.
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