In Re: KPH Dream Cricket Pvt. Ltd.
GST
2018 (9) TMI 695 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – TMI
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 4-7-2018
05\/2018\/AAR\/R-28-25
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER
\nPresent on behalf of applicant: Shri Praveen Kashyap, Advocate & Shri L.C. Gupta, CFO of the applicant
\nPROCEEDINGS
\n(Under section 98 of the Central Goods and Services Tax Act 2017 and Madhya Pradesh Goods and Services Tax Act,2017)
\n1. BRIEF FACTS OF THE CASE:
\n1.1. M\/s. KPH Dream Cricket P.Ltd. (hereinafter referred to as 'the Applicant'), having its registered office at S-15\/16, Central Mall, Industrial Area Phase-I, Chandigarh-160002, is a franchisee of the Board of Con<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stions as detailed hereunder: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n issions made by the applicant in the application. We have also taken a note of the letter dtd.29.06.2018 of the applicant, where under they have sought withdrawal of their instant application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: KPH Dream Cricket Pvt. Ltd.GST2018 (9) TMI 695 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – TMIAUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AARDated:- 4-7-201805\/2018\/AAR\/R-28-25 GSTRAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER Present on behalf of applicant: Shri Praveen Kashyap, Advocate & Shri L.C. Gupta, CFO of the applicant PROCEEDINGS (Under section 98 … Continue reading “In Re: KPH Dream Cricket Pvt. Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13675","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13675","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13675"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13675\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. QUESTIONS RAISED BEFORE THE AUTHORITY:
\nThe following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant:
\n2.1. 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?;
\n2.2. Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets?
\n3. RECORD OF PERSONAL HEARING:
\n3.1. Shri Praveen Kashyap, Advocate and Shri L.C.Gupta, CFO of the Applicant appeared on behalf of the applicants for personal hearing on 11.05.18 and reiterated the submissions already made in the a<\/p>\n
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\n4.2 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 c<\/p>\n
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