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    <title>Services provided by agents of lottery distributor</title>
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    <description>Reverse charge applies to services provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, with the tax liability placed on the service recipient (100%) and nil on the service provider; the 2016 notification explicitly covers services in relation to lottery to a lottery distributor or selling agent of the State Government under the Lotteries (Regulation) Act, 1998.</description>
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      <description>Reverse charge applies to services provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, with the tax liability placed on the service recipient (100%) and nil on the service provider; the 2016 notification explicitly covers services in relation to lottery to a lottery distributor or selling agent of the State Government under the Lotteries (Regulation) Act, 1998.</description>
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