Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. — GST rate 0%

As per Notification 10/2025, supply of lottery by any person other than state government, union territory or local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, state tax, union territory tax or integrated tax, as the case may be, when supplied by state government, union territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the state government, union territory or local authority, as the case may be. classified under HSN - attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: other than State Government.