In Brief
Skill Lotto Solutions challenged the levy of GST on lotteries under the Central Goods and Services Tax Act, 2017, arguing it was discriminatory under Article 14 as other actionable claims were tax-exempt. The Court held that the inclusion of lottery, betting and gambling in the definition of 'goods' for GST purposes is constitutional and not arbitrary. Parliament has provided a rational basis for selectively taxing these three actionable claims while excluding others. Further, prize money cannot be excluded from the taxable value of lottery supplies; the statutory scheme requires its inclusion, which courts cannot override through interpretation.
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