Authority for Advance Ruling

Free or complementary IPL tickets to attract GST upto 18 per cent: AAR

Providing complementary tickets free of charge would be considered supply of service and therefore leviable to tax.

International passengers need not pay GST at duty-free shops

The revenue department had received a number of representations seeking clarification on the issue.

Sale of 'going concern' exempt from GST, says AAR

Any transfer of a going concern constitutes a 'supply of service' and 'nil' tax rate will apply on it.

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