Case LawOrder No. 52/ARA/2019
Kalyan Jewellers India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- November 25, 2019
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Paper based gift vouchers classifiable under HSN 4911
Classification
Summary
1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service? The Own closed PPIs issued by the Applicant are ‘vouchers’ as defined under CGST/TNGST Act 2017…
Judgement
M/s. Kalyan Jewellers India Limited 5th Cross, 100 Feet Road, Gandhipuram, Coimbatore, Tamil Nadu (herein after referred as ‘Applicant’ or `KJIL’) is a Public Limited Company registered under GST Act in TamilNadu vide GSTIN: 33AADCK6079K1Z8. They also have registered office at Sitaram Mill Road, Punkunnam, Thrissur, Kerala 680002. The Applicant is carrying on the business of Manu…