Now, GST on complimentary match tickets?


NEW DELHI: Cricket authorities may have to contend with a new headache on complementary tickets – paying goods and services tax (GST).

Punjab Authority for Advance Tax has ruled that providing complementary tickets free of charge is a service as defined by the Central GST Act and is subject to tax. The order came in response to a petition filed by Mohali-based KPH Dream Cricket Pvt Ltd, which runs Kings XI Punjab. The tax is binding in Punjab but can influence other states as well.

So, the order can be used by GST authorities to get the franchise to cough up 18% GST on complementary tickets handed out for home games in Mohali but will not be binding for matches in Indore, the other home ground for Kings XI Punjab, tax consultants said.

“A levy of GST on free supply of services to unrelated parties is not envisaged under the GST law. The ruling is against the no GST position adopted by the industry on such transactions,” said Abhishek Jain, tax partner at consulting firm EY.

GST may be the latest headache for cricket authorities, which are already grappling with the curbs imposed by the Supreme Court’s on handing out complimentary tickets, which has prompted some state associations to surrender matches that were awarded to them.

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