Lottery is a ‘Good’: Calcutta HC upholds GST Levy on Lotteries

The Calcutta High Court has upheld the constitutional validity of bringing lotteries under the purview of Goods and Services Tax ( GST ) and held that a lottery can be treated as ‘goods’ for the purpose of West Bengal GST Act. Before the High Court, the petitioners urged that lottery cannot come within the definition of ‘goods’ under the CGST Act, 2017 or any of the SGST Acts. According to th…