[priyanshu goyal]

Have a look at this https://taxgrid.in/forums/topic/correct-previous-period-errors-gstr3b/.

Also scroll the forum, there are numerous posts for this problem with relevant solutions.

[priyanshu goyal]

Dear Sir,
Section 16 of IGST act, specifically begins with the words “Zero-rated supply means… “. So IGST Act intends to define zero-rated supply in section 16. Also Section 2(23) of IGST Act says that “zero-rated supply” shall have the meaning assigned to it in section 16. Moreover Section 7(5) defines the scope of inter-state supply.
As mentioned by you the rates for interstate supplies notified by government shall be applicable on interstate supplies. It’s just that the concept of zero rated supplies have been introduced with two options. Here the dictionary meaning of Zero rated supplies differs from what is the meaning given in IGST Act.
If you have anything else please feel free to reply.

[priyanshu goyal]

Update: Relevant notification for the above is Notification No.10 IGST. Notification can be read and downloaded from here: https://taxgrid.in/wp-content/uploads/2018/03/notfctn-10-igst-english.pdf

[priyanshu goyal]

In GST tariff, there is no such separate provision for hostel facility. It shall be covered in the entry meant for “accommodation for residential purpose” which is chargeable to GST at different rates depending upon rent being charged by hostel.

[priyanshu goyal]

What model you are adopting will determine the GST liability on this.
In GST Act, There is no such discussion for the word Lucky Draw.

As per THE LOTTERIES (REGULATION) ACT, 1998 , “lottery” means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets.
The definition clearly indicates that three elements are essential for a scheme to be defined as a lottery: chance, consideration (for purchasing tickets) and prize or reward.
If these three elements are present it shall be lottery.

So, if any person has purchased the ticket to participate in the lot, it shall be said to be lottery.
So, you need to see that if you are issuing tickets for which consideration has been charged or not.

Also lotteries can only be issued by State governments and not by other type of persons.
It may also be classified as gambling depending upon the model you are adpoting.

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