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

In a recent ruling, the Authority for Advance Rulings (AAR) clarified that a bridge tournament organizer is not considered a supplier of "actionable claims" under the GST Act, thereby exempting such activities from GST liability. The case involved the classification of entry fees collected by bridge tournament organizers. The AAR ruled that since the tournament did not involve gambling or betting, the entry fee could not be considered an actionable claim under GST law. The ruling offers much-needed clarity for organizers of skill-based games and tournaments, distinguishing them from activities involving gambling, which are taxable under GST. This decision is expected to benefit organizers of similar events by reducing their tax burden and providing a clearer understanding of how their activities are taxed under the GST regime.