Breif Issue :
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Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under 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?
The Activity of providing complementary tickets free of charge to some personswould be considered supply of service as per provisions of 7(1)(d) and would therefore be leviable to GST.
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