In pursuance of decision in the 32nd Meeting of GST Council held on 10th January, 2019 at New Delhi, a Group of Ministers (GoM) on issues relating to lottery has been constituted.

The ‘GoM for Lottery’ shall consist of the following:

Sl. No.	Name	Designation and State
1	Shri Sudhir Mungantiwar	Finance Minister, Government of Maharashtra	Convener
2	Dr. T.M. Thomas Isaac	Finance Minister, Government of Kerala	Member
3	Dr. Amit Mitra	Finance Minister, Government of West Bengal	Member
4	Dr. Himanta Biswa Sarma	Finance Minister, Government of Assam	Member
5	Shri Mauvin Godinho	Minister of Panchayat, Government of Goa	Member
6	Shri Manpreet Singh Badal	Finance Minister, Government of Punjab	Member
7	Shri Krishna Byre Gowda	Finance Minister, Government of Karnataka	Member
8	Shri Jarkar Gamlin	Minister, Taxes and Excise, Government of Arunachal Pradesh	Member

The Terms of Reference (ToR) for the GoM for lottery shall be as follows:

(I)    Whether the disparity in tax structure on the same product/commodity be continued or a uniform rate be prescribed for both;

(II)    Whether private persons authorized by the States are misusing the lower rate and getting enriched themselves at the cost of the State and suggest measures to curb it;

(III)    Examine any other issue related to enforcement including the legal frame work, so as to prevent evasion of tax on lottery and suggest appropriate tax rate to address the problem;

(IV)    The GoM on issues relating to lottery shall be assisted by a Committee of officers from the Centre and the States as convened by the GoM;

(V)    Secretary of the GoM on issues relating to lottery shall be Shri Manish Sinha, Joint Secretary (TRU-II), CBIC;

(VI)    The GoM for lottery shall submit its report to GST Council in next Meeting for consideration of the GST Council

Lottery tax uniformity: assessment of a single rate and anti-abuse enforcement to prevent evasion and misuse. Constitution of a GoM for Lottery comprising named finance and taxation ministers, assisted by a committee of officers and a designated secretary. Its mandate is to evaluate whether disparate tax treatment should be replaced by a uniform rate, to examine misuse by state-authorised private persons and propose curbs, to review enforcement and legal framework to prevent tax evasion on lotteries, and to recommend an appropriate tax rate and enforcement measures. The GoM will submit a report to the GST Council for consideration.