Case Law Details
In re Ecool gaming solutions private limited (GST AAR Maharashtra)
In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State .Therefore as per the provisions of Section 7(1) of the IGST Act, the transaction shall be treated as a supply of goods in the course of “interstate” trade or commerce.
In view of Section 5(3) of the IGST Act, we find that Notification No. 4/2017-Integrated Tax (Rate) dated 28.06.2017 has been issued which provides the description of goods in respect of which Integrated Tax shall be paid on Reverse Charge basis by the recipient of the Inter-State supply of such goods.
We find the ‘Lottery’ is covered under this Notification which is as under:-
