Payline Technology Private Limited ., In re
Date: September 22, 2024
Subject Matter
Supply of gift cards, vouchers, and prepaid vouchers were taxable under GST as goods, with the time of supply calculated according to Section 12(4)
Summary
The case revolves around the appeal filed by an appellant against an advance ruling regarding the taxability of transactions involving gift cards, vouchers, and prepaid vouchers. The core of the dispute centered around whether the trading of vouchers…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Uttar Pradesh Goods and Service Tax Act are pari-materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is spe…