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    <title>Lottery Commission and GST: The Silent Fault Line in Kerala’s Revenue Administration By G. Jayaprakash, Advocate and Former Central Excise Officer</title>
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    <description>Whether the deducted &quot;agents&#039; commission on prize&quot; is consideration for services (a taxable supply under GST requiring registration and invoicing) or a non taxable deduction from the prize fund is unresolved. Ticket sellers lack true agency under contract law and the commission functions as a trade margin in practice, yet scheme documents and administration use the term &quot;agent&quot;; Kerala&#039;s absence of clarification creates interpretational and enforcement uncertainty affecting tax treatment.</description>
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