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Circular No.06/06/2017-CGST

F. No. 354/149/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi, the 27
th
August, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/
Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,
Subject: - Issue related to classification and GST rate on lottery tickets – regarding

Supply of lottery has been treated as supply of goods under the Central Goods and
Services Tax (CGST) Act, 2017.
2. 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
CGST/IGST/UTGST/SGST. However, entries in the respective notifications mention
classification for lottery as “-”.
3. In this connection, references have been received, inter-alia, stating that due to
discrepancy in code allotted, i.e., lottery is defined as goods but code allotted for lottery is under
services, the assessees are not able to upload return or deposit tax in time.
4. The matter has been examined. It should be noted that the process of filing return is
linked with rate of tax specified for supply. Further, there is complete clarity about rate of tax on
lotteries. As mentioned above, in GST, lottery is goods and the classification indicated in
relevant notification for lottery is “-”, which means any chapter.
5. That being so, it is clarified that the classification for lottery in respective CGST, IGST,
UTGST and SGST notifications shall be ‘Any Chapter’ of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) and tax on lottery should be paid accordingly at prescribed rates,
12% or 28%, as the case may be.


(Ruchi Bisht)
Under Secretary (TRU)
circulars no 06 06 2017 cgst | iKargos