https://www.taxtmi.com/caselaws?id=370543 AAR Maharashtra ruled that the applicant lottery distributor in Maharashtra is liable to pay IGST under reverse charge mechanism on lottery tickets supplied by Mizoram State Government. The interstate supply of lottery tickets falls under Section 7(1) of IGST Act, 2017, and attracts reverse charge provisions under Section 5(3) read with Notification No. 4/2017-Integrated Tax (Rate) Serial No. 5, making the recipient liable for IGST payment. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370543 AAR Maharashtra ruled that the applicant lottery distributor in Maharashtra is liable to pay IGST under reverse charge mechanism on lottery tickets supplied by Mizoram State Government. The interstate supply of lottery tickets falls under Section 7(1) of IGST Act, 2017, and attracts reverse charge provisions under Section 5(3) read with Notification No. 4/2017-Integrated Tax (Rate) Serial No. 5, making the recipient liable for IGST payment. Case-Laws GST Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370543