Issue related to classification and GST rate on lottery tickets \u2013 regarding
06\/06\/2017 Dated:- 27-8-2017 100
GST
Circular No. 06\/06\/2017-CGST
\nF. No. 354\/149\/2017-TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nTax Research Unit
\n*****
\nNew Delhi, the 27th August, 2017
\nTo,
\nThe Principal Chief Commissioner\/Chief Commissioners\/ Principal Commissioner\/ Commissioner of Central Tax (All) \/ Director General of Systems
\nMadam\/Sir,
\nSubject: – Issue related to classification and GST rate on lottery tickets – regarding
\nSupply of lottery has been treated as supply of goods under the Central Goods and Services Tax (CGST) Act, 2017.
\n2. Accordingly, based on the recommendation of the GST Council, the GST rate for sup<\/p>\n
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