Lottery can be charged to GST under CGST Act, 2017: Calcutta HC

Page ContentsTeesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court)i) Is lottery a ‘goods’ or an ‘actionable claim’?ii) Can lottery be taxed under Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017?iii) If so, is differential levy of tax permissible?iv) To what reliefs, if any, are the parties entitled to? Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court) The following issues have arisen for consideration:- i) Is lottery a ‘goods’ or an ‘actionable claim’? It has held that, a lotte...