Circular No 06/06/2017 CGST
Circular No 06/06/2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
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
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/
Commissioner of Central Tax (All) / Director General of Systems
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.
Under Secretary (TRU
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