Bridge Federation of India ., In re
Date: July 29, 2024
Subject Matter
Events organizing bridge tournament where players compete for money or prizes do NOT attract GST
Summary
The case focuses on the tax implications under the GST Act for organizing a bridge tournament in West Bengal where players compete for money or prizes. The applicant, an organizer of the tournament, contends that such activities should not attract GS…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specificall…