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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Whether free tickets given as “Complimentary Tickets” falls ...


Complimentary Tickets Deemed Supply Under CGST Act 2017; GST Payment Required for Services Rendered by Tolerance or Agreement.

October 13, 2018

Case Laws     GST     AAR

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? - Held Yes - agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act would be treated as supply of service for the purposes of CGST Act, 2017

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