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TMI Blog2018 (9) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ickets” 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 in respect of complimentary tickets? Held that:- Though the questions raised in the application need a detailed discussion in view of the prevailing law, since the Applicant have sought withdraw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered office at S-15/16, Central Mall, Industrial Area Phase-I, Chandigarh-160002, is a franchisee of the Board of Control for Cricket in India (BCCI) for the purpose of establishing and operating a cricket team to participate in Indian Premier League T-20 Cricket Tournament under the title "Kings Xl Punjab". The applicant's team participates in IPL at different venues including their 'Home Grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Applicant is required to pay GST on such free tickets?; 2.2. Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets? 3. RECORD OF PERSONAL HEARING: 3.1. Shri Praveen Kashyap, Advocate and Shri L.C.Gupta, CFO of the Applicant appeared on behalf of the applicants for personal hearing on 11.05.18 and reiterated the submissions alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application. We have also taken a note of the letter dtd.29.06.2018 of the applicant, where under they have sought withdrawal of their instant application. 4.2 Though the questions raised in the application need a detailed discussion in view of the prevailing law, since the Applicant have sought withdrawal of application on their own volition, we do not think either appropriate or incumbent u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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