GST is leviable on Lottery and gambling

Last updated: 05 December 2020

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Quick Summary

The Supreme Court has ruled that the Goods and Services Tax (GST) is legally applicable to lotteries and gambling. The court upheld the definition of 'goods' under the CGST Act, which includes actionable claims like lotteries, and confirmed the government's power to levy tax on them. This decision validates the taxation of lottery tickets and prize money, dismissing arguments that it was discriminatory or unconstitutional.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in Skill Lotto Solutions Pvt. Ltd. v. Union of India &Ors. [W.P. (C) No. 961 of 2018 dated December 3, 2020] held that lottery and gambling under GST’s ambit is legally valid, upholding validity of tax imposition on lottery tickets and the prize money.

Citation :
W.P. (C) No. 961 of 2018 dated December 3, 2020

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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