Lawstreet Journal

Supreme Court Upholds Levy of GST on the Sale of Lotteries, Betting and Gambling [READ JUDGMENT]

Lawstreet Journal 5 Dec 2020 6:30pm

Image courtesy: Lawstreet Journal Judiciary Supreme Court Upholds Levy of GST on the Sale of Lotteries, Betting and Gambling [READ JUDGMENT]

The Supreme court upheld that the Goods and Service Tax (GST) shall be imposed on the sale of lotteries, betting and gambling.

The writ petition has been filed for impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. 

The apex court bench headed by Justice Ashok Bhushan upheld the notification issued under the Central Goods and Services Tax Act, 2017 wherein the lottery and gambling have been brought under the GST.

The petitioner also sought for the declaration that the levy of tax on lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India.

The bench dismissed the plea filed by Skill Lotto Solution, a lottery dealer, which argued that Central government had wrongfully classified lottery as “goods".

The plea added that the lotteries are pieces of paper and devoid of any value.

The 87 page judgment was reserved by that the top court on 4 November 2020 after an extensive hearing by a three judge bench.


Questions which arouse for consideration in this writ petition:

  1. Whether the writ petition is not maintainable under Article 32 of the Constitution of India since the writ petition relates to lottery, which is res extra commercium and the petitioner cannot claim protection under Article 19(1)(g)?
  2. Whether the inclusion of actionable claim in the definition of goods as given in Section 2(52) of Central Goods and Services Tax… Continue Reading...

    Tagged: Online Gambling  
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