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K.P.H. DREAM CRICKET PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Punjab)

Hon'ble Judges:

ARUNA NARAYAN GUPTA
KAMAL KISHOR YADAV
Pet. Counsel
Priyanka Singla
Res. Counsel
---

Petitioner / Applicant

K.P.H. DREAM CRICKET PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Punjab

Date Jun 1, 2022
Order No.

01/AAAR/CGST/KPH/2022

Citation

2022(6) TAXREPLY 6068
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ORDER

1. M/s KPH Dream Cricket Private Limited (hereinafter referred to as, ‘Appellant’) having its corporate office at C-115, 1st Floor, Elante Office, Industrial Area, Phase-1, Chandigarh -160002 with GSTIN No. 03AADCK3039P1ZF has entered into a Franchise Agreement in the month of April, 2008 with the Board of Control for Cricket in India (‘BCCI) for the purpose of establishing and operating a cricket team in the Indian Premier League (‘IPL’) under the title of ‘Punjab Kings’. Appellant participates in the IPL with other franchisees where the matches are held at the home and away venues as designated by the BCCI-IPL. 2. The Appellant intends to distribute match tickets to local Governmental authorities/officials, consultants, etc. free of cost as a goodwill gesture for promotion of business. These tickets are to be distributed without any consideration flowing from the receivers to the Appellant. 3. Consequently, the Appellant ....

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