GST rate on lottery ticket sales raised from 28% to 40%

The goods and services tax on lottery ticket sales rose from 28% to 40% with effect from 22 September 2025, following changes to the GST rate schedule decided at the GST Council's 56th meeting on 3 September 2025¹. Maharashtra State Lottery has restructured the prize tables and operating rules of its monthly and weekly draws to reflect the new rate, in office orders issued from Mumbai¹.

The state lottery's orders state the change directly:

Ticket face values are quoted as tax-inclusive. The monthly "Maharashtra Ganeshlaxmi" draw carries a ticket price of Rs 100 including GST, with 1 lakh tickets printed across 10 series and a first common prize of Rs 22 lakh¹. A later order for the same draw gives a first common prize of Rs 21 lakh². The monthly "Maharashtra Gaurav" draw prices tickets at Rs 50 including GST, with 20 series and a first common prize of Rs 27 lakh³. The monthly "Maharashtra Tejaswini" draw prices tickets at Rs 200 including GST, with 70 thousand tickets printed and a first common prize of Rs 27 lakh⁴. The weekly "Ganeshlaxmi" draws price tickets at Rs 10 including GST, with 1 lakh tickets printed and a first prize of Rs 10 thousand⁵.

The orders set wholesale discounts for ticket sellers on the face value of tickets purchased, inclusive of GST. Wholesalers buying directly also receive a 2% special discount excluding GST under conditions set out in a 2012 government decision¹. Sales of these tickets are restricted to Maharashtra, and tickets must carry the words "For sale only in Maharashtra State"¹. Winners must present the original ticket to claim any prize¹.

What it means for players

The tax is levied on the sale of lottery tickets, and the face prices published by Maharashtra State Lottery are stated as inclusive of GST, so the higher rate is reflected in the price printed on the ticket rather than added at the counter¹. The orders do not state whether prize amounts were adjusted to offset the rate change, and no comparison of pre- and post-change prize values for the same draw has been reported. Players outside Maharashtra cannot buy these tickets, since sales are confined to the state¹. How the 40% rate applies to other states' lotteries, to online lottery sales, or to winnings in players' hands is not set out in these orders.

What happens next

The revised structures apply to draws from July 2026 for the Ganeshlaxmi monthly and Tejaswini monthly draws¹, from July 2026 for the weekly Ganeshlaxmi draws⁵, and from November 2025 for the Gaurav monthly draw³. Draws are held at 4.00 pm¹. Results are published in the state gazette¹.