GST on Complimentary IPL Tickets- Kings XI Punjab withdraws AAR Application

In re Kph Dream Cricket Pvt. Ltd (GST AAR Madhya Pradesh)

Question Raised- Whether free tickets given as Complimentary tickets by Kings XI Punjab for IPL Matches falls within the definition of supply under the 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 (for short ITC) in respect of complimentary tickets?

The Application for Advance Ruling filed by the Applicant is dismissed as withdrawn at the behest of the Applicant.

FULL TEXT OF ADVANCE RULING

1. BRIEF FACTS OF THE CASE:

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