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TaxReply India Pvt Ltd

KPH DREAM CRICKET PVT. LTD.
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Praveen Kashyap
L.c.gupta
Res. Counsel
Na

Petitioner / Applicant

KPH DREAM CRICKET PVT. LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jul 4, 2018
Order No.

05/2018/AAR/R-28-25

Citation

2018(7) TAXREPLY 183

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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act 2017 and Madhya Pradesh Goods and Services Tax Act,2017) 1. BRIEF FACTS OF THE CASE: 1.1. 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 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’s team participates in IPL at different venues including their ‘Home Grounds’ in Mohali (Punjab) & Indore (M.P.). The Applicant are registered with the GSTIN holding GSTIN 23AADCK3039P2ZC. 1.2. The Applicant, during the course of holding matches at Indore, desired to give “Complimentary Tickets” on account of courtesy/public relationship....

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