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The activity of the applicant of providing complementary tickets free of charge to some persons would be considered supply of service as per provisions of both Section 7(1)(a) and 7(1)(d) and would therefore be leviable to tax

Shanti Prime Publication Pvt. Ltd.

Levy of GST — Authority for Advance Ruling — Complimentary Tickets – The Applicant is a franchisee of BCCI for the purpose of establishing and operating a cricket team to participate in IPL T20 cricket tournament, under the title of Kings XI Punjab. During the financial year 2018-19, the Appellant will participate in IPL including the matches held at their home grounds in Mohali (Punjab) and Indore (Madhya Pradesh). The applicant proposes to provide Complimentary tickets on account of courtesy/public relationship/promotion of business where no flow of consideration from the recipient/holder. The applicant has sought an advance ruling as to (i) whether free tickets given as “Complimentary Tickets” falls within the definition of supply under Act and thus, whether the applicant is required to pay GST on such free tickets (ii) whether the applicant is eligible to claim ITC in respect of complimentary tickets.
Held that:- The Hon’ble Authority for Advance Ruling held that the activity of the applicant of providing complementary tickets free of charge to some persons would be considered 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 the Act and accordingly, would be eligible for claim of ITC as per the provisions of Section 16 of the Act.K.P.H. Dream Cricket Private Limited [2018] 3 TAXLOK.COM 62 (AAR-Punjab)