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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

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

Case Laws     GST

July 16, 2022

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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