https://www.taxtmi.com/caselaws?id=368781 The case involved a ruling on whether issuing free tickets as "Complimentary Tickets" constitutes a taxable supply under the CGST Act, 2017 and if Input Tax Credit (ITC) can be claimed on inputs used for providing such tickets. The Authority for Advance Ruling (AAR) determined that providing complimentary tickets is considered a supply of service subject to GST. The AAR also confirmed that the applicant is eligible for ITC on inputs and input services used in offering complimentary tickets, in accordance with Section 16 of the CGST Act, 2017. en-us Mon, 20 Aug 2018 00:00:00 +0530 Wed, 05 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368781 The case involved a ruling on whether issuing free tickets as "Complimentary Tickets" constitutes a taxable supply under the CGST Act, 2017 and if Input Tax Credit (ITC) can be claimed on inputs used for providing such tickets. The Authority for Advance Ruling (AAR) determined that providing complimentary tickets is considered a supply of service subject to GST. The AAR also confirmed that the applicant is eligible for ITC on inputs and input services used in offering complimentary tickets, in accordance with Section 16 of the CGST Act, 2017. Case-Laws GST Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368781