The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money...

The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money does not constitute supply of 'specified actionable claims' u/s 2(102A) of the GST Act, 2017. Contract bridge is predominantly a game of skill, not chance. The organizer neither provides an online platform nor retains any platform fee from players' contributions. The money contributed by players is deposited in a common pool, and the organizer has no lien over it. Organizing a tournament and allowing participation against a fee qualifies as supply of services by the organizer to participants. However, even if playing bridge for money is considered a 'specified actionable claim', the organizer cannot be deemed a supplier since they do not ..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X