https://www.taxtmi.com/caselaws?id=368975 Lottery is an actionable claim and, for GST purposes, is treated as goods; the Calcutta High Court relied on Sunrise Associates to hold that a lottery ticket represents only a contingent chance to win a prize. On that basis, lottery falls within the taxable field under the CGST Act and the West Bengal GST Act, with no want of legislative competence or constitutional violation shown. Differential taxation of lotteries was also upheld because fiscal classification allows wide policy latitude and the GST Council's rate structure was not shown to be constitutionally infirm. The writ petition therefore failed and no consequential relief was granted. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368975 Lottery is an actionable claim and, for GST purposes, is treated as goods; the Calcutta High Court relied on Sunrise Associates to hold that a lottery ticket represents only a contingent chance to win a prize. On that basis, lottery falls within the taxable field under the CGST Act and the West Bengal GST Act, with no want of legislative competence or constitutional violation shown. Differential taxation of lotteries was also upheld because fiscal classification allows wide policy latitude and the GST Council's rate structure was not shown to be constitutionally infirm. The writ petition therefore failed and no consequential relief was granted. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368975