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Supply under gst

Indirect Taxation

Lottery gambling are supply of goods or supply of services

Shru Kanda

CA Inter

★ 610

16-Jan-21 17:14

326

Answers (1)

Treated as supply of goods. -> Lottery is an actionable claim -> Meaning of goods u/s 2(52) of CGST Act includes actionable claim -> Schedule-III or negative list (neither supply/service) only incl. actionable claim other than lottery, i.e. lottery, betting and gambling are not covered under Schedule-III