GST is leviable on Lottery & gambling: SC

Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors. (Supreme Court) 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. Facts: Skill Lotto Solutions Pvt. Ltd. (“Petitioner”), an authorised agent for sale and distribution of lotteries organised by State of Punjab filed the writ petition impugning the  definition of goods under Section 2(52) of the C...