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Jeetu Kodwani (article)     28 September 2021

GST ITC against sale of lottery ticket

dear expert's

Fact of case.
A LTD is distributor of lottery ticket authorised by state government,

A LTD has branch in other state also where they are selling that lottery ticket and paying GST on forward charge basis, since lottery is authorised by state government.

My Questions
Can A claim the ITC against output GST on lottery ticket?


 1 Replies

Rama chary Rachakonda

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294)     28 September 2021

In the case of lottery run by State Government, the tickets are sold by the State Government to lottery distributor /selling agent. The selling agent is required to pay tax under reverse charge.

Subsequently, when the selling agent supplies such tickets to sub-agent, no tax is required to be paid. The local sub-agent is also not required to pay any tax. Thus, a tax is levied at single – point under reverse charge in case of lottery run by State Government. However, in the case of lottery authorised by State Government, the tax is to be paid under the forward charge by the lottery selling agent (i.e.supplier). A tax must also be paid at each stage of supply.


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