Are scratch cards earned from google pay taxable

Generally it is given to all who use the app, and hence treated as commission, so taxable u/h IFOS.

But any lottery like specific winning may be treated otherwise.

Dear Sir,

         In google pay, not all scratch cards give us money only certain offers gives us a lower or higher denomination ie When you transfer money you get a Blue and Orange Scratch Card For which it is a lucky draw and you may earn some money which is highly contingent and there is another type of card wherein you get a minimum amount for your spendings and also a larger denomination based on luck. In the first case, it matches the conditions of Casual Income thus attracting a 30% tax. In the second case, it can be income from other sources.

Please verify this Hypothesis.