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- Title
Treatment of Prepaid Payment Instruments (PPIs) under the GST Act, 2017.
- Authors
Narang, Ashish
- Abstract
This paper aims at analyzing the treatment of vouchers, more specifically of Prepaid Payment Instruments (PPIs), a type of voucher under the Central Goods and Services Act, 2017 (CGST Act). This paper will look at two contentions: (i) Are PPIs Goods or Services under the CGST Act and (ii) Are PPIs money under the CGST Act. The paper will discuss some important judgements in India and the European Union (EU) and look at the problem of double taxation created by them and their implications.
- Subjects
INDIA; PAYMENT systems; TAXATION; EUROPEAN Union; EDUCATIONAL vouchers
- Publication
Vision: Journal of Indian Taxation, 2021, Vol 8, Issue 2, p96
- ISSN
2347-4475
- Publication type
Article
- DOI
10.17492/jpi.vision.v8i2.822107