Offline Bridge Tournaments Exempt from GST: AAR Rules Skill-Based Game Not a 'Specified Actionable Claim'.
Case-Laws
GST
The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money does not constitute supply of 'specified actionable claims' u/s 2(102A) of the GST Act, 2017. Contract bridge is predominantly a game of skill, not chance. The organizer neither provides an online platform nor retains any platform fee from players' contributions. Th
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