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        Supply of lottery exemption from GST conditioned on equivalent tax being paid on state supplied lotteries. Supply of lottery by persons other than the State Government, Union Territory or local authority is exempt from GST until 21-09-2025 on the condition that the supply of the same lottery, when supplied by the State Government, Union Territory or local authority to the appointed lottery distributor or selling agent, has suffered the appropriate central, State, Union territory or integrated tax as applicable.
                          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.

                                Supply of lottery exemption from GST conditioned on equivalent tax being paid on state supplied lotteries.

                                Supply of lottery by persons other than the State Government, Union Territory or local authority is exempt from GST until 21-09-2025 on the condition that the supply of the same lottery, when supplied by the State Government, Union Territory or local authority to the appointed lottery distributor or selling agent, has suffered the appropriate central, State, Union territory or integrated tax as applicable.


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