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Taxability & Timing of Supply for Gift Cards & Vouchers under CGST Act: AAAR UP Ruling
Case Law Details
- Case Name
- In re Payline Technology Private Limited (GST AAAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Uttar Pradesh, Advance Rulings
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In re Payline Technology Private Limited (GST AAAR Uttar Pradesh)
The Appellate Authority for Advance Rulings (AAAR), Uttar Pradesh, recently overturned a previous ruling by the Authority for Advance Ruling (AAR) regarding the applicability of Goods and Services Tax (GST) on the supply and trading of gift cards, vouchers, and prepaid vouchers by Payline Technology Pvt. Ltd. The ruling, given by the AAAR, redefines the treatment of such instruments under GST laws and specifies when and how tax should be applied.
Background
On February 20, 2024, an advance ruling (UP ADRG-43/2024) was issued by ...
