Sec7(2) states that, activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
sec2(52) will not related to Government activities, hope you understand
YES goods includes actionable claims
BUT if we read Schedule III Negative List under GST
It says activities neither called supply of goods nor supply of service
and includes actionable claims but excludes lottery , betting and gambling
Conclusion : Lottery , Betting and Gambling attracted GST .
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