2018 (9) TMI 695 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – TMI – Application for withdrawal of application – Supply or not? – Free tickets given as “Complimentary tickets” – Input tax credit – Whether free tickets given as “Complimentary tickets” falls within the definition of supply under the CGST Act 2017 and thus whether the Applicant is required to pay GST on such free tickets?
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Whether the Applicant is eligible to claim Input Tax Credit in respect of complimentary tickets?
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Held that:- Though the questions raised in the application need a detailed discussion in view of the prevailing law, since the Applicant have sought withdrawal of application on their own volition, we do not think either appropriate or incumbent upon us to delve into the matter at length – Thus while allowing the Applicant to withdraw the instant application, we refrain ourselves from commenting upon the merits of the case.
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The Application for Advance Ruling filed by the Applicant is d
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3AADCK3039P2ZC. 1.2. The Applicant, during the course of holding matches at Indore, desired to give Complimentary Tickets on account of courtesy/public relationship without any monetary consideration from the recipient/holder. 1.3. In view of the above activity of providing Complimentary tickets the Applicant have approached the Authority seeking ruling on the questions as detailed hereunder: 2. QUESTIONS RAISED BEFORE THE AUTHORITY: The following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant: 2.1. Whether free tickets given as Complimentary tickets falls within the definition of supply under the CGST Act 2017 and thus whether the Applicant is required to pay GST on such free tickets?; 2.2. Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets? 3. RECORD OF PERSONAL HEARING: 3.1. Shri Praveen Kashyap, Advocate and Shri L.C.Gupta, CFO of the Applicant appeared on behalf
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hdrawal of their instant application. 4.2 Though the questions raised in the application need a detailed discussion in view of the prevailing law, since the Applicant have sought withdrawal of application on their own volition, we do not think either appropriate or incumbent upon us to delve into the matter at length. However, it would be worth mentioning here that the Authority does not express any opinion on the submissions made by the Applicant in support of their contention of the issue at hand. We are inclined to allow withdrawal of application without going into the merits of the case. 4.3 The Applicant has made an opinion of its own in respect of CBIC Circular No.47/21/2018-GST dtd.08.06.2018, which we have not examined since the Applicant has sought withdrawal of application. Thus while allowing the Applicant to withdraw the instant application, we refrain ourselves from commenting upon the merits of the case. Accordingly, this withdrawal at the behest of the party shall be wit
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