Case LawAAR/GST/PB/002
KPH Dream Cricket Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Punjab
- Date:
- August 20, 2018
- Type:
- Advance Ruling
Subject
GST payable on complementary IPL tickets
SupplyInput Tax Credit
Summary
The ‘applicant’ had submitted an application for advance ruling seeking to know 1. Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus, whether the applican…
Judgement
M/s K.P.H Dream Cricket Private Limited, Plot No. 372, Industrial Area, Phase-9, Mohali, SAS Nagar, Punjab-160062 hereinafter referred to as ‘applicant’ had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 02.04.2018 received on 04.04.2018 seeking to know 1. Whether free tickets given as “Complimentary Tickets” falls within the definition…