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GST - Highlights / Catch Notes

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Supply or not - activity of providing complimentary tickets by ...


Complimentary Tickets Not a Supply Under GST Without Consideration; Taxable If Given to Related Persons per Schedule I.

July 16, 2022

Case Laws     GST     AAAR

Supply or not - activity of providing complimentary tickets by the appellant - Activity of providing free complimentary tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person the same shall fall within the ambit of supply on account of Schedule I of the Act and the appellant would be liable to pay tax on the same - AAAR

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