Issue related to classification and GST rate on lottery tickets
01/2017-18-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5138
CIRCULAR
(No. 01/2017-18-GST)
Dated: 7th February, 2018
Subject: – regarding.
Supply of lottery has been treated as supply of goods under the Goa Goods and Services Tax (Goa GST) Act, 2017.
2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to Goa GST/ IGST/ CGST. However, entries in the respective notifications mention classification for lottery as – .
3. In this connection, referen
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