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PAYLINE TECHNOLOGY PRIVATE LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AMIT KUMAR
HARILAL PRAJAPATI
Pet. Counsel
---
Res. Counsel
Manoj Kumar Goyal

Petitioner / Applicant

PAYLINE TECHNOLOGY PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Feb 20, 2024
Order No.

UP ADRG 43/2024

Citation

2024(2) TAXREPLY 10450

Original Order
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ORDER

ORDER UNDER SECTION 98 (4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s. Payline Technology Private Limited, Basement, H-133, Sector 63, Noida Gautam Buddha Nagar, Uttar Pradesh -201301 (hereinafter referred to as the applicant) is a registered assessee under GST having GSTN No. 09AANCP5021CIZL 2. The applicant has submitted an application for Advance Ruling dated 04.08.2023 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with written statement in the form of attachment. 3. The applicant is in the business of selling and purchasing Gift cards, vouchers, and pre-paid Vouchers (closed or semi-closed-ended vouchers against which goods or services can be purchased from specific brands on e-commerce platforms such as Amazon, Flipkart, etc.). These vouchers are purchased by the Applicant against advance payments. These vouchers are purchased at a discounted price from the vendors. Later on, these vouchers are....

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