Breif Issue :

Fact & Issues Involved:

The petitioner, Skill Lotto Solutions (P.) Ltd. , an authorized agent, for sale and distribution of lotteries organized by the State of Punjab, filed the writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 (‘CGST Act’) and consequential notification to the extent it levies tax on lotteries. The Supreme Court observed that inclusion of actionable claim in the definition of ‘goods’ as given in Section 2(52) of Central Goods and Services Tax Act, 2017 is not contrary to the legal meaning of goods.