{"id":12368,"date":"2020-12-03T21:10:13","date_gmt":"2020-12-03T21:10:13","guid":{"rendered":"https:\/\/focusgn.com\/asia-pacific\/?p=12368"},"modified":"2026-04-23T23:31:09","modified_gmt":"2026-04-24T02:31:09","slug":"indias-supreme-court-upholds-taxes-on-lotteries","status":"publish","type":"post","link":"https:\/\/focusgn.com\/asia-pacific\/indias-supreme-court-upholds-taxes-on-lotteries","title":{"rendered":"India\u2019s Supreme Court upholds taxes on lotteries"},"content":{"rendered":"\n
The court ruled that it is not against the constitution to apply the General Services Tax to lottery tickets.<\/p>\n\n\n\n\n\n\n\n
India.- India\u2019s Supreme Court has ruled in favour of the application of Goods and Services Tax (GST) on lotteries.<\/p>\n\n\n\n
India\u2019s GST Council applies a duty of 12 per cent on lotteries run in the same state and of 28 per cent on those sold in other states.<\/p>\n\n\n\n
Punjab operator had Skill Lotto Solutions launched a legal claim arguing that application of the tax to lotteries and lottery winnings was discriminatory and against the constitution.<\/p>\n\n\n\n
The plaintiff said lottery tickets were not goods as defined by the Central Goods and Services Tax Act, 2017, but \u201cactionable claims\u201d which are exempt from taxes, except for specific gaming taxes.<\/p>\n\n\n\n
The SupremeCourt has ruled that it is not discriminatory to apply taxes to betting and gambling tickets since they had always been regulated in the country. This allowed the Council to treat lottery tickets and winnings differently than other actionable claims.<\/p>\n\n\n\n
The lotto operator will be allowed to challenge the 28 per cent rate with a new claim.<\/p>\n","protected":false},"excerpt":{"rendered":"
The court ruled that it is not against the constitution to apply the General Services Tax to lottery tickets.<\/p>\n","protected":false},"author":2,"featured_media":12370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"is_press_release":false,"is_interview":false,"is_opinion":false,"focusai_summary":"India's Supreme Court has affirmed the constitutional validity of applying Goods and Services Tax (GST) to lottery tickets, rejecting a challenge from Skill Lotto Solutions. The ruling upholds the differential GST rates of 12% for intra-state and 28% for inter-state lottery sales, asserting that such taxation is not discriminatory given the historical regulation of betting and gambling. This decision clarifies the tax treatment of lottery products within India's gaming verticals.","focusai_entities":"Skill Lotto Solutions, Supreme Court, GST Council","focusai_location":"India","focusai_target_profile":"ceo_executive (0.9), regulator (0.95), compliance_legal (0.95), operator_casino (0.9), investor_analyst (0.85), supplier_vendor (0.7), journalist_researcher (0.8)","focusai_suggestions":[{"label":"Impact on Lottery NGR?","query":"How will the confirmed 12% and 28% GST rates on lottery tickets specifically impact the Net Gaming Revenue (NGR) and overall profitability margins for licensed lottery operators in India?"},{"label":"Precedent for Other Verticals?","query":"Does the Supreme Court's classification of lottery tickets as taxable \"goods\" rather than exempt \"actionable claims\" set a precedent for the GST treatment of other online betting and gaming verticals in India?"}],"footnotes":""},"categories":[439,158,16334],"tags":[58],"class_list":["post-12368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-news","category-slider-home","category-south-asia-news","tag-india"],"_links":{"self":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/12368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/comments?post=12368"}],"version-history":[{"count":3,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/12368\/revisions"}],"predecessor-version":[{"id":12382,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/12368\/revisions\/12382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media\/12370"}],"wp:attachment":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media?parent=12368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/categories?post=12368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/tags?post=12368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}