Constitutional validity for bring lottery under GST
Calcutta High Court has upheld the constitutional validity of bringing lotteries under purview of GST
Entry 6 of the Schedule III takes out actionable claims other than lottery, betting and gambling from the scope of GST. Thus, lotteries are generally speaking goods and come within the definition of actionable claims. Since, lotteries are kept out of the purview of actionable claims which do not attract CGST Act, 2017, lottery can therefore be charged to GST.