https://www.taxtmi.com/circulars?id=70961 Supply of lottery is treated as a supply of goods under the Gujarat Goods and Services Tax framework. Lottery is to be classified under "Any Chapter" of the First Schedule to the Customs Tariff Act, 1975, despite the "-" classification shown in relevant rate notifications. Returns and tax payments are linked to the prescribed rate for the supply, and tax on lottery must be paid at the applicable rate of 12% or 28%, as the case may be. en-us Sun, 27 Aug 2017 00:00:00 +0530 Tue, 25 Aug 2026 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70961 Supply of lottery is treated as a supply of goods under the Gujarat Goods and Services Tax framework. Lottery is to be classified under "Any Chapter" of the First Schedule to the Customs Tariff Act, 1975, despite the "-" classification shown in relevant rate notifications. Returns and tax payments are linked to the prescribed rate for the supply, and tax on lottery must be paid at the applicable rate of 12% or 28%, as the case may be. Circulars GST - States Sun, 27 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70961