In the matter of Premier Sales Promotion Pvt. Ltd. [Advance Ruling No. KAR ADRG 37/ 2021 decided on July 30, 2021] Premier Sales Promotion Pvt. Ltd. (Applicant) was engaged in trading of vouchers (Gift vouchers, Cash-back vouchers and Multiple options e-vouchers) for a consideration in the course or furtherance of business.
Source Taxguru
