Monday, 15 October 2018 04:47

Punjab Authority for Advance Ruling in GST : M/s K.P.H. Dream Cricket Private Limited : Date of application 02-04-2018 : Date of Hearing 16-07-2018

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PUNJAB AUTHORITY FOR ADVANCE RULING,

GOODS AND SERVICES TAX, BHUPINDRA ROAD,

PATIALA 147001, PUNJAB

ORDER NO. AAR/GST/PB/002 Dated: 20.08.2018

(Note: An Appeal against this order lies with the Appellate Authority in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act, 2017 within a period of thirty days from the date of communication of this order.)

 

Name and Address of the Applicant                      M/s K.P.H. Dream Cricket Private Limited

Plot No. 372, Industrial Area. Phase-9

Mohali, SAS Nagar, Punjab-160062

 

GSTIN of the Applicant                                         03AADCK3039PIZF

 

Date of application/ Date of Receipt                       02-04-2018 / 04-04-2018

 

Date of Personal Hearing                                       16-07-2018

 

Present for the Applicant                                      Sh. Praveen Kashyap and Sh. Adarsh Gupta,

 

Consultants of the firm                                         MIS K.P.H. Dream Cricket Private Limited, Plot No. 372, Industrial Area, Phase-9, Mohali, SAS Nagar,

Punjab-160062 hereinafter referred to as 'applicant' had submitted an application for advance ruling in form GST ARA-OI vide his letter dated 02.04.2018 received on 04.04.2018 seeking to know

 

1. 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?

 

2. Whether the applicant is eligible to claim Input Tax Credit (for short "ITC") in respect of complimentary tickets

 

Click to download/read the full text of the Ruling (sourced from gstcouncil.gov.in/sites/default/files/ruling-new/Punjab%20AAR.02-2018%20dated%2020.08.18%20KPHDCPL.pdf_

Additional Info

  • Date Range (yyyy-mm-dd): Monday, 16 July 2018
  • Court/Authority: AAR GST State
  • Tax Type: Goods and Services Tax
  • Subject: Punjab Authority for Advance Ruling : M/s K.P.H. Dream Cricket Private Limited GSTIN of the Applicant 03AADCK3039PIZF : Date of appln 02-04-2018 Date of Personal Hearing : 16-07-2018
  • Petitioner/Appellant: Punjab Authority for Advance Ruling : M/s K.P.H. Dream Cricket Private Limited GSTIN of the Applicant 03AADCK3039PIZF
  • Respondent: Punjab Authority for Advance Ruling : M/s K.P.H. Dream Cricket Private Limited GSTIN of the Applicant 03AADCK3039PIZF
  • Appl no. or Appl year: M/s K.P.H. Dream Cricket Private Limited GSTIN of the Applicant 03AADCK3039PIZF
  • Supreme Court Location: Delhi
  • AAR Location: Delhi
  • Authority: Supreme Court
  • AAR GST State Location: Punjab
Read 49 times Last modified on Monday, 15 October 2018 05:07