Skill Lotto Solutions have been fighting against India’s GST on lotteries for some time now, and they have just received their final blow. The Supreme Court has ruled that the tax does not amount to hostile discrimination against them, nor does it violate their constitutional rights.

The December 3 ruling upholds the validity of the Central Goods and Services Tax Act, 2017, allowing authorities to tax lotteries. Skill Lotto had hoped to set aside the definition of what “goods” are, saying it was “discriminatory and violative” against them. The court, headed by Justice Ashok Bhushan, declared:

“We are of the view that definition of goods under Section 2(52) of the Act..does not violate any constitutional provision nor it is in conflict with the definition of goods given under Article 366(12). Article 366 clause(12) as observed contains an inclusive definition and the definition given in Section 2(52) of Act, 2017 is not in conflict with definition given in Article 366(12).

“…The Parliament was fully empowered to make laws with respect to goods and services tax. Article 246A begins with non obstante clause that is ”Notwithstanding anything contained in Articles 246 and 254, which confers very wide power to make laws.”