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
\nORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
\nKAR BHAWAN, DISPUR, GUWAHAT1-6
\nCIRCULAR No. 04\/2017-GST
\nDated Dispur, the 28th August, 2017.
\nSubject: – Issue related to classification and GST rate on lottery tickets – regarding
\nNo. CT\/GST-10\/2017\/197.- Supply of lottery has been treated as supply of goods under the Assam Goods and Services Tax Act, 2017.
\nAccordingly, 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 <\/p>\n
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