https://www.taxtmi.com/caselaws?id=368975 HC held that lotteries constitute actionable claims and are taxable under CGST Act 2017 and West Bengal GST Act 2017. Court determined lottery tickets represent conditional interest in prize money, falling within actionable claim definition but remaining goods under constitutional framework. Schedule III Entry 6 excludes actionable claims except lottery, betting, gambling from GST scope, permitting lottery taxation. Differential tax rates approved by GST Council under Article 279A deemed valid. State legislature possessed competence to enact taxation provisions without violating constitutional rights. Petition dismissed with no relief 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 HC held that lotteries constitute actionable claims and are taxable under CGST Act 2017 and West Bengal GST Act 2017. Court determined lottery tickets represent conditional interest in prize money, falling within actionable claim definition but remaining goods under constitutional framework. Schedule III Entry 6 excludes actionable claims except lottery, betting, gambling from GST scope, permitting lottery taxation. Differential tax rates approved by GST Council under Article 279A deemed valid. State legislature possessed competence to enact taxation provisions without violating constitutional rights. Petition dismissed with no relief granted. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368975