Premier Sales Promotion (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, KARNATAKA}:Date of Order : 30-07-2021Background: Premier Sales Promotion (P.) Ltd. is engaged in the business of providing marketing services. They receive orders for supplying e-vouchers such as Gift vouchers, Cash Back vouchers, and Multiple Option vouchers. These e-vouchers are sourced based on orders received and are supplied to clients.Key Rulings:
Definition of Vouchers:
The e-vouchers issued by Premier Sales Promotion (P.) Ltd. are considered as ‘vouchers’ under Section 2(118) of the CGST Act,...
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