Tagged “taxable-value”

1 article on taxable-value.

Supreme CourtSupreme Court of India

Skill Lotto Solutions v. Union of India: the Supreme Court upholds GST on lottery and holds an actionable claim is 'goods'

On 3 December 2020, the Supreme Court upheld GST on lottery, betting and gambling, held an actionable claim is 'goods' under Section 2(52) of the CGST Act, and refused to exclude prize money.

Valkya Editorial·15 Jun 2026·7 min