HC : 'Lottery' an actionable claim, liable to GST, upholds levy of differential tax

Oct 19,2018

HC holds that lottery can be taxed under Central CGST Act as well as West Bengal (WB) GST Act, 2017 while rejecting assessee’s plea that lottery is neither ‘goods’ or ‘service’ under said Acts; Relying upon SC ruling in Sunrise Associates wherein it was held that, distinction drawn in H. Anraj between chance to win and right to participate in the draw was unwarranted, holds that, “lottery is an ‘actionable claim’ and goods or moveable property”; Referri...


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