Eye Share: Assessing applicability of GST on lotteries in India - Analyzing Skill Lotto judgment

The legality of lotteries has always been hidden in plain sight. It's clear that the issue of betting and gambling comes under state’s purview and levy of tax on them, has been State’s subject for quite some time as per Entry 40 of Union list and as per Entry 34 of the State List of the 7th Schedule of the Constitution. The topic of tax on lottery, has recently found its place in CGST Act, 2017 which made the sale of lottery tickets, an actionable claim that would be...