HC admits challenge to Circular prescribing GST on payment into Horse racing totalizator

Karnataka HC issues notice to Govt. in writ petition challenging Circular dated January 4, 2018 which clarified the applicability of 28% GST on total amount paid into totalisator in a race club; According to petitioners, such clarification seeking to enlarge imposition on total amount paid into totalizator, runs counter to Sections 9 & 15 of the CGST Act and Notification 11/2017-Central Tax (Rate) inasmuch as the charge and transactional value can only be ‘service commi...