SC: Upholds levy of GST on lottery as 'actionable-claim'; inclusion of prize-money in 'taxable-value'

SC upholds the levy of GST on ‘Lottery’ while dismissing writ petition filed by Petitioner, an authorised agent for sale and distribution of lotteries organised by State of Punjab; Opines that “inclusion of actionable claim in definition “goods” as given in Section 2(52) of Central Goods and Services Tax Act, 2017 is not contrary to the legal meaning of goods and is neither illegal nor unconstitutional”; Indicates that when there are specific statutory provis...