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        Tax treatment of lotteries: GST rate entry omitted; valuation rule and authorized lottery definition remain operative. The Schedule 4 GST entry for lotteries was omitted by notification, eliminating that specific rate entry; previously the supply value of lotteries was deemed to be 100/128 of face value or notified price, whichever was higher, and 'lottery authorized by State Governments' was defined as lotteries sellable outside the organising state, with 'organising state' as per the Lotteries (Regulation) Rules, 2010.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax treatment of lotteries: GST rate entry omitted; valuation rule and authorized lottery definition remain operative.

                                The Schedule 4 GST entry for lotteries was omitted by notification, eliminating that specific rate entry; previously the supply value of lotteries was deemed to be 100/128 of face value or notified price, whichever was higher, and "lottery authorized by State Governments" was defined as lotteries sellable outside the organising state, with "organising state" as per the Lotteries (Regulation) Rules, 2010.


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