- Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets?
- Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets?
Activity of applicant of providing complementary cricket match tickets free of charge to some persons would be considered as supply of service as per provisions of both section 7(1)(a) and 7(1)(d) and would, therefore be leviable to tax as per provisions of section 9 of CGST Act, 2017 and parallel section 9 in Punjab GST Act, 2017; Since all tickets supplied by applicant including complementary tickets would be taxable, applicant would clearly be eligible for claim of Input Tax Credit as per provisions of section 16 of CGST Act, 2017
AUTHORITY FOR ADVANCE RULINGS, PUNJAB
K.P.H. Dream Cricket (P.) Ltd., In re
NAVDEEP BHINDER AND G.S. BAINS, MEMBER
ORDER NO. AAR/GST/PB/002
AUGUST 20, 2018