https://www.taxtmi.com/caselaws?id=401341 A constitutional challenge to GST on lotteries addressed maintainability under Article 32, the validity of including actionable claims within "goods" under Section 2(52) of the CGST Act, the effect of Sunrise Associates, alleged discrimination under Article 14, and valuation of lottery tickets. The Court held that a challenge to the constitutionality of a parliamentary levy was maintainable, that Parliament could validly include actionable claims within goods under the GST framework, and that Sunrise Associates treated lottery as an actionable claim. It further found no hostile discrimination in excluding lottery, betting and gambling from Schedule III, and held that prize money was not to be excluded from the taxable value under the statutory valuation rules. en-us Thu, 03 Dec 2020 00:00:00 +0530 Fri, 08 Sep 2023 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401341 A constitutional challenge to GST on lotteries addressed maintainability under Article 32, the validity of including actionable claims within "goods" under Section 2(52) of the CGST Act, the effect of Sunrise Associates, alleged discrimination under Article 14, and valuation of lottery tickets. The Court held that a challenge to the constitutionality of a parliamentary levy was maintainable, that Parliament could validly include actionable claims within goods under the GST framework, and that Sunrise Associates treated lottery as an actionable claim. It further found no hostile discrimination in excluding lottery, betting and gambling from Schedule III, and held that prize money was not to be excluded from the taxable value under the statutory valuation rules. Case-Laws GST Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401341