GST on Lottery Winnings in India

In India, lottery winnings are subject to Goods and Services Tax （GST） under the current tax regime. The GST rate applicable to lottery tickets varies depending on whether the lottery is run by state governments or authorized private entities.

For state-run lotteries, the GST rate is 12%, while for private lotteries, it is 28%. This tax is levied on the face value of the lottery ticket at the time of purchase. Additionally, any winnings from lotteries exceeding ₹10,000 are subject to Tax Deducted at Source （TDS） at 30% under Section 194B of the Income Tax Act, which is separate from GST.

It is important for participants to understand these tax implications when engaging in lottery activities in India to ensure compliance with local laws.