The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of section 17 (2) of the CGST Act, 2017.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/AAAR/RK-SK/23/2019-20 dated - 04.06.2020
AR Order No. and Date, against which Appeal has been filed
GST-ARA-12/2019-20/B-107 dtd. 04.10.2019
Year