Lottery tickets are subject to GST
Lottery ticket is actionable claim. Actionable claim has been included from definition of ‘goods’ under GST Law.
However, earlier, actionable claim was excluded from definition of ‘goods’.
Lottery ticket is ‘actionable claim’ – Sunrise Associates v. Government of NCT of Delhi (2006) 5 SCC 603 = 4 STT 105 = 3 VST 151 = 145 STC 576 (SC 5 member Constitution Bench) – followed in State of Kerala v. PrabhavathyThankamma (2009) 3 SCC 511 (SC) * Commercial Corporation of India Ltd. v.
ASTO (2007) 10 VST 175 (Ker HC) * LIS v. State of Kerala (2008) 17 VST 432 (Ker HC DB) * MRS Lucky Lottery Centre v. State of Tamil Nadu (2010) 29 VST 16 (Mad HC DB).