KPH Dream Cricket Pvt. Ltd ., In re
Date: June 1, 2022
Subject Matter
GST payable on complementary IPL tickets when provided to a related person or a distinct person
Summary
a) Activity of providing free complimentary tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a dis…
1. M/s KPH Dream Cricket Private Limited (hereinafter referred to as, ‘Appellant’) having its corporate office at C-115, 1st Floor, Elante Office, Industrial Area, Phase-1, Chandigarh – 160002 with GSTIN No. 03AADCK3039P1ZF has entered into a Franchise Agreement in the month of April, 2008 with the Board of Control for Cricket in India (‘BCCI) for the purpose of establishin…