Lottery supply exemption: non-state supplies exempt from GST if tax was discharged on state-to-distributor transfers. Supply of lottery by persons other than the State Government, Union Territory or local authority is exempt from GST from 22-09-2025 provided that the supply of that lottery, when made by the State Government, Union Territory or local authority to the lottery distributor or selling agent appointed by them, has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax.
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.
Lottery supply exemption: non-state supplies exempt from GST if tax was discharged on state-to-distributor transfers.
Supply of lottery by persons other than the State Government, Union Territory or local authority is exempt from GST from 22-09-2025 provided that the supply of that lottery, when made by the State Government, Union Territory or local authority to the lottery distributor or selling agent appointed by them, has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax.
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