Issue related to classification and GST rate on lottery tickets.
04/2017-GST Dated:- 28-8-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
CIRCULAR No. 04/2017-GST
Dated Dispur, the 28th August, 2017.
Subject: – Issue related to classification and GST rate on lottery tickets – regarding
No. CT/GST-10/2017/197.- Supply of lottery has been treated as supply of goods under the Assam Goods and Services Tax Act, 2017.
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 SGST/CGST/IGST. However, entries in the respective notifications
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