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Case Law Details

Case Name : In re Premier Sales Promotion Pvt. Ltd. (GST AAR Karnataka)
Related Assessment Year :
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In re Premier Sales Promotion Pvt. Ltd. (GST AAR Karnataka) Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant and If the answer to the above question is in the affirmative, what would be the rate of tax at which this would be taxable, i.e. which category would this be taxed under? The product/item in the instant case i.e. voucher is undoubtedly a moveable property and squarely gets covered under intangible goods. Further Schedule II to section 7 of the CGST Act 2017 stipulate...
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