<h1>Non-government lottery supplies exempt from GST if government supply to distributor already bore applicable tax, effective 22-09-2025</h1> Supply of lotteries by any person other than a government authority is exempt from GST provided the same lottery, when supplied by a government authority to the appointed distributor or selling agent, has already borne the applicable central, state, union territory or integrated tax. The exemption applies generally to such non-government supplies of lotteries on the condition that appropriate tax was levied at the point of supply by the governmental authority to its distributor or selling agent, effective 22-09-2025.