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No GST on issuance of Prepaid Payment Instrument vouchers
Case Law Details
- Case Name
- Premier Sales Promotion Pvt Limited Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Premier Sales Promotion Pvt Limited Vs Union of India (Karnataka High Court)
Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same
Background:
The Hon’ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the category of supply of goods or services. Hence, vouchers being neither goo...
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