Punjab Lohri Makar Sankranti 2026 Bumper Lottery Result: Rs 10 Crore First Prize, Winners, GST & Tax Rates

On the special occasion of Lohri Makar Sankranti, the Punjab state carried a bumper lottery on January 17, which offered a whopping Rs 10 crore as first prize. The second and third prize winners got Rs 1 crore and Rs 50 lakh. However, every lottery prizes are liable for certain GST rates and tax rates. Hence, the first prize winner will not get the full amount.

Punjab State Dear Lohri Makar Sankranti Bumper Lottery Result 17 January 2026 Winners:

1st Prize - ₹10 Crore Winner

A 327706

2nd Prize - ₹1 Crore Winner

B 655079

3rd Prize - ₹50 Lakh Winner

A 737470

4th Prize - ₹10 Lakh Winners

A 302849, A 489143, A 633275, A 658214, B 529155, B 547612, B 634332, B 807415

5th Prize - ₹5 Lakh Winners

A 375851, A 534435, A 796285, A 880325, B 413712, B 663045, B 697806, B 890755

6th Prize - ₹9,000 Winners

0400, 0461, 1136, 2003, 6498, 6975, 8113, 8589, 8993, 9023

7th Prize - ₹5,000 Winners

1413, 1862, 3306, 3855, 5328, 5801, 7269, 7277, 7287, 9844

8th Prize - ₹3,000 Winners

2153, 2912, 4400, 4928, 5027, 5683, 8088, 8602, 9216, 9261

9th Prize - ₹1,000 Winners

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Punjab Bumper Lottery GST Rates:

Currently, lotteries run by state governments attract 12% GST while those authorised by them and sold outside the state are taxed at 28%.

Punjab Bumper Lottery Tax Rates:

In an explainer, Cleartax report said, section 115BB and Section 194B contain provisions for taxing lottery winnings in India. Any income received as prize money from a lottery is taxed under the head 'Income from Other Sources'. As per Section 115BB, lottery winnings are taxed at a flat rate of 30%.

It added that over and above the lottery prize tax of 30%, and 4% cess will also be applicable. This brings the effective taxation rate to 31.2%. In the case of the winnings exceeding Rs. 10 lakh, an additional 10% surcharge is also applicable.

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