HSN code of lottery ticket for Payment of GST
Though lottery tickets have been considered as goods in GST, there is no HSN code.
Hence, GST should be paid under heading ‘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. – CBE&C Circular No. 06/06/2017-CGST dated 27-8-2017.