Withdrawal of Advance Ruling application — In the instant case, applicant is a franchisee of the Board of Control for Cricket in India (BCCI) for the purpose of establishing and operating a cricket team to participate in Indian Premier League T-20 Cricket Tournament under the title “Kings Xl Punjab”.

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.

Following questions raised before authority—
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?;
Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets?

Held that— The Application for Advance Ruling filed by the Applicant is dismissed as withdrawn at the behest of the Applicant.Kph Dream Cricket Pvt. Ltd. [2018] 2 TAXLOK.COM 303 (AAR-Madhya Pradesh)