Pay GST on Lotteries : CALCUTTA HC

Applicability of GST on Lotteries under CGST Act 2017 and WB GST Act 2017

The petitioners have sought a declaration that, lotteries are exempt from tax under Sl. No. 6 of Schedule III read with Section 72 of the Central Goods and Service Tax Act, 2017 and Sl. No. 6 of Schedule III read with Section 72 of the State Goods and Service Tax Act, 2017.

Held

A lottery is an ‘actionable claim’ and goods or moveable property.

Schedule III under Section 7 of the CGST Act, 2017 deals with activities or transactions which shall be treated neither as a supply of goods nor as a supply of services. Entry 6 of Schedule III of CGST Act, 2017 takes out ‘actionable claims’ other than lottery, betting and gambling from the scope of such Act. Consequently, since lotteries are
generally speaking ‘goods’ and come within the definition of ‘actionable claims’, and since, lotteries are kept out of the purview of ‘actionable claims’ which do not attract the CGST Act, 2017, lottery can therefore be charged to tax under the CGST Act, 2017

 

W.P. No. 18424 (W) of 2017
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
Appellate Side

Teesta Distributors & Others Vs Union of India & Others

Download Judgment Click here

Other GST Judgments

The post Pay GST on Lotteries : CALCUTTA HC appeared first on Tax Heal.

from Tax Heal https://ift.tt/2SuxmHW