Kalyan Jewellers India Limited ., In re
Date: March 30, 2021
Subject Matter
Time of supply of the gift vouchers/gift cards shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods
Summary
When a voucher is issued, though it is just a means of advance payment of consideration for a future supply, subsection (4) of section 12 and 13 determine the time of supply of the of the underlying good(s) or service(s). Voucher per se is neit…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act, 2017 / Central Goods & Services Tax Act 2017 by Tvl. Kalyan Jewellers India Limited (hereinafter referred to as ‘Appellant). The appellant is registered under GST vide GSTIN 33AADCK6079K1Z8. The appeal is filed against the Order No. 52 /ARA /2019 dated 25.11.2019 passed by the Tamilnadu…