Bridge Tournament organizer not a Supplier of ‘Actionable Claims’ under GST Act: AAR [Read Order]

The bench ruled that the applicant is not liable to pay tax while organizing a tournament of physical games of contract bridge as a supplier of specified actionable claims.
By Saagarika Gopinath - On September 6, 2024 3:32 pm - 2 mins read
AAR - Authority for Advance Ruling - GST Act - Actionable Claims - Bridge Tournament organizer - Goods and Services Tax Act - taxscan

The West Bengal Bench of Authority for Advance Ruling (AAR) ruled that the contract bridge tournaments conducted in offline mode are not subject to tax as the applicant is not a supplier of  Specified Actionable Claims u/s 2(102 A) of the Goods and Services Tax Act, 2017. In this case, the applicant, the Bridge Federation…

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