{"id":270266,"date":"2022-07-18T12:00:41","date_gmt":"2022-07-18T06:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=270266"},"modified":"2022-07-18T10:25:58","modified_gmt":"2022-07-18T04:55:58","slug":"aaar-free-ipl-tickets-supply-of-complimentary-tickets-is-promotion-of-business-attracts-gst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/18\/aaar-free-ipl-tickets-supply-of-complimentary-tickets-is-promotion-of-business-attracts-gst\/","title":{"rendered":"AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Appellate Authority for Advance Ruling, Punjab<\/b>: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State Tax held that the distribution of match tickets to related persons for the promotion of business attracts GST.<\/p>\n<p style=\"font-weight: bold;\">The factual background of the case<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The appellant entered into a Franchise Agreement in April 2008 with the Board of Control for Cricket in India (BCCI) to establish and operate a cricket team in the Indian Premier League (IPL) under the title of &#8216;Punjab Kings&#8217;. The Appellant intended to distribute match tickets free of cost as a goodwill gesture for the promotion of business. These tickets were distributed without any consideration by the Appellant. The Appellant approached the Authority for Advance Ruling, Punjab (AAR Punjab) to clarify the treatment of GST liability on the supply of complimentary tickets.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">AAR Punjab held the act of Appellant of issuing complimentary tickets displayed an act of forbearance. Aggrieved with the judgment the Appellant filed an appeal under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9000550351\">99<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9000550624\">Punjab GST Act<\/a> and <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ZN57RKH6\">Central Good and Services Act, 2017<\/a> (CGST) before the Appellant Authority of Advance Ruling to seek advance ruling for the following:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Whether the activity of providing &#8220;Complimentary tickets&#8221; by the appellant falls within the definition of supply under the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9000550624\">Punjab GST Act, 2017<\/a> \/<a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">CGST Act, 2017<\/a>?<\/p>\n<\/li>\n<li>\n<p>Whether the appellant would be required to pay tax on such complimentary tickets?<\/p>\n<\/li>\n<\/ul>\n<p style=\"font-weight: bold;\">Analysis and Decision<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Bench stated that the <i>two key elements that are required to be present for any activity or transaction to fall within the ambit of supply are &#8220;consideration&#8221; as well as &#8220;furtherance of business&#8221;.<\/i> Therefore, the Bench opined that if any activity or transaction mentioned in Schedule II of the CGST the same has to fulfill the two key parameters i.e., presence of <span style=\"font-weight: bold;\">&#8220;consideration&#8221;<\/span> as well as<span style=\"font-weight: bold;\"> &#8220;furtherance of business&#8221;<\/span> for it to be treated as supply under the Act.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Bench observed that even for the consideration in the form of payment in kind, it should not be vague or illusory and there should be an element of reciprocity, and the expression <span style=\"font-weight: bold;\">&#8220;exempt supply&#8221;<\/span> as defined under the CGST means the supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534849\">11<\/a>, or under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534868\">6<\/a> of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ADSpTtpt\">Integrated Goods and Services Tax Act, 2017<\/a> and includes the non-taxable supply.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Therefore, the Bench held that the activity of providing complimentary tickets is an exempt supply, and there shall be no availment of Input Tax Credit according to Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534751\">17 (2)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">CGST<\/a>.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Hence, complimentary tickets provided by the Appellant fall within the ambit of supply on account of Schedule I of the CGST, and the Appellant would be liable to pay tax on the same.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%\">[<span style=\"font-weight: bold; color: #632423;\">KPH Dream Cricket Pvt. Ltd., 01\/AAAR\/CGST\/KPH\/2022, decided on 01-06-2022<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State <\/p>\n","protected":false},"author":67011,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[50298,29698,30102,50296,40056,50303,49013,6241,50297,26374,50299,50301,3645,50302,44115,50300,11091,50295],"class_list":["post-270266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-central-good-and-services-act","tag-cgst","tag-cgst-act","tag-complimentary-tickets","tag-consideration","tag-exempt-supply","tag-goods-and-service-tax","tag-gst","tag-igst-act","tag-input-tax-credit","tag-integrated-goods-and-services-tax-act","tag-non-taxable-supply","tag-promotion","tag-promotion-of-business","tag-tax-law","tag-taxable-supply","tag-taxation","tag-tickets"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; 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Read AAR ruling in the matter of Jockey &#038; Speedo","author":"Bhumika Indulia","date":"January 7, 2021","format":false,"excerpt":"Authority for Advance Ruling, GST:\u00a0A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint Commissioner of Central Tax) addressed whether the input tax credit can be availed on the distribution of promotional products to distributors\/dealer's showrooms for the purpose of marketing the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268864,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/22\/maharashtra-aar-no-gst-on-stipend-paid-to-trainees\/","url_meta":{"origin":270266,"position":2},"title":"Maharashtra AAR| No GST on &#8216;stipend&#8217; paid to trainees","author":"Editor","date":"June 22, 2022","format":false,"excerpt":"Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that the stipend amount is given to the trainees by the training institutes for the duration of their training is not a part of taxable value. Factual Background of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283248,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates\/","url_meta":{"origin":270266,"position":3},"title":"KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder","author":"Editor","date":"February 6, 2023","format":false,"excerpt":"KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-291.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":270383,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/20\/when-does-a-vessel-support-service-qualify-as-export-of-services-aar-explains\/","url_meta":{"origin":270266,"position":4},"title":"When does a vessel support service qualify as &#8216;Export of Services&#8217;? AAR explains","author":"Editor","date":"July 20, 2022","format":false,"excerpt":"Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided to foreign vessels, the service provided falls under export of services as per provisions of the Integrated Goods and Services Tax Act, 2017 (IGST Act) as the place\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":51521,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/15\/good-and-service-tax-is-now-on-horizon-draft-gst-law-approved-by-empowered-committee\/","url_meta":{"origin":270266,"position":5},"title":"Good and Service Tax is now on Horizon &#8211; Draft GST Law approved by Empowered Committee","author":"Sucheta","date":"June 15, 2016","format":false,"excerpt":"The Government affirms determination to introduce Goods and Services Tax (GST) in the coming year to replace existing multiple taxes. A milestone is accomplished as the Empowered Committee of State Finance Ministers have in principle approved model GST law. The current political consensus appears to be favourable in Rajya Sabha\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=270266"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270266\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=270266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=270266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=270266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}