GST on Lotteries Upheld as Constitutionally Valid; Classified as Goods, Taxable Under Central and West Bengal GST Acts.

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....Constitutional validity of levy of GST on Lottery - a lottery is an ‘actionable claim’ and goods or moveable property. - lottery can be taxed under the Central Goods and Services Tax Act as well as the West Bengal Goods and Services Tax Act, 2017.....