The HSN CODE FOR Lottery services is 999694

GST on lottery: SC's recent judgement is a setback for the industry lottery gst rate Accordingly in GST Council meeting held in December 2019 it was decided that 28% Goods and Services Tax will be levied on lotteries from lottery sambhavna Currently only lotteries run by the state and state- owned agencies levy 12 per cent GST

lottery meaning Kerala's GST revenue from lottery is quite substantial despite the GST rate being only 12 percent as against 28 percent for other states