https://www.taxtmi.com/article/detailed?id=14257 The judgment treats lottery conduct as betting and gambling and lottery tickets as actionable claims, applies noscitur a sociis and substance-over-form review of agreements to reject agency characterization where fiduciary elements are absent, and distinguishes State List entries regulating betting and State taxation powers from Parliament's residuary competence, with implications for the Service Tax and GST scope of supply and for classification of specified actionable claims and online gaming under the CGST framework. en-us Tue, 29 Apr 2025 08:34:46 +0530 Tue, 29 Apr 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14257 The judgment treats lottery conduct as betting and gambling and lottery tickets as actionable claims, applies noscitur a sociis and substance-over-form review of agreements to reject agency characterization where fiduciary elements are absent, and distinguishes State List entries regulating betting and State taxation powers from Parliament's residuary competence, with implications for the Service Tax and GST scope of supply and for classification of specified actionable claims and online gaming under the CGST framework. Articles Goods and Services Tax - GST Tue, 29 Apr 2025 08:34:46 +0530 https://www.taxtmi.com/article/detailed?id=14257