UP/AAAR/04/2024-25 of M/s Payline Technology Private Limited
GST AAARUP/AAAR/04/2024-25
Case brief
from the order text
What is this about?
M/s Payline Technology Private Limited · "In…
Case summary
From the record, as published by the registry
Recorded against
"In view of the foregoing, we made the following order. (i) We set aside the impugned ruling given vide UP ADRG-43/2024 dated 20-02-2024 passed by the authority for Advance Ruling against the Appellant. (ii) The Supply of Gift cards/Vouchers/pre-paid Vouchers are taxable as supply of Goods and the time of supply shall be decided as per Section 12(4) of the CGST Act, 2017. (iii) We hold that GST is applicable on the commission/discount earned in the trading of Vouchers/Coupons by the appellant and the time of supply will be the time when the Vouchers/Cou