https://www.taxtmi.com/caselaws?id=425145 The AAAR held that providing complimentary tickets without consideration does not constitute supply under GST Act. However, when such tickets are provided to related persons or distinct persons as defined under sections 15 and 25, it becomes deemed supply per section 7 read with Schedule I. Regarding input tax credit, the authority ruled that since complimentary tickets constitute exempt supply, ITC cannot be availed under section 17(2). The appellant cannot claim ITC for non-taxable activities, except where the transaction is treated as deemed supply to related/distinct persons, in which case ITC entitlement arises. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425145 The AAAR held that providing complimentary tickets without consideration does not constitute supply under GST Act. However, when such tickets are provided to related persons or distinct persons as defined under sections 15 and 25, it becomes deemed supply per section 7 read with Schedule I. Regarding input tax credit, the authority ruled that since complimentary tickets constitute exempt supply, ITC cannot be availed under section 17(2). The appellant cannot claim ITC for non-taxable activities, except where the transaction is treated as deemed supply to related/distinct persons, in which case ITC entitlement arises. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425145