https://www.taxtmi.com/caselaws?id=757734 The AAR, West Bengal ruled that organizing bridge tournaments for money does not constitute supply of specified actionable claims under GST Act, 2017. The applicant organized tournaments where players contributed money to a common pool without the organizer retaining any platform fee or having lien over the contributions. While organizing tournaments qualifies as supply of services, the organizer cannot be considered a supplier of specified actionable claims since they neither provide online platforms nor retain money from player deposits. The ruling distinguished between organizing tournaments and supplying actionable claims, concluding the applicant is not liable for GST on organizing physical bridge tournaments played for money. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757734 The AAR, West Bengal ruled that organizing bridge tournaments for money does not constitute supply of specified actionable claims under GST Act, 2017. The applicant organized tournaments where players contributed money to a common pool without the organizer retaining any platform fee or having lien over the contributions. While organizing tournaments qualifies as supply of services, the organizer cannot be considered a supplier of specified actionable claims since they neither provide online platforms nor retain money from player deposits. The ruling distinguished between organizing tournaments and supplying actionable claims, concluding the applicant is not liable for GST on organizing physical bridge tournaments played for money. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757734