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PREMIER SALES PROMOTION PVT. LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Veerabasanagouda S
Res. Counsel
---

Petitioner / Applicant

PREMIER SALES PROMOTION PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Jul 30, 2021
Order No.

KAR ADRG 37/2021

Citation

2021(7) TAXREPLY 4538
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s Premier Sales Promotions Private Limited, (called as the ‘applicant’ hereafter), Flat No. 10/4, Mithra Tower, 4th Floor, Kasturba Road, Bangalore-560 001, having GSTIN 29AAECP5056A1ZL, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following questions:- i. 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? ii. If the answer to the above question is in the....

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