Goods & Services Tax
Advance Rulings

Advance Rulings

8
Haryana
Loyalty Solutions and Research Private Limited
In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST.
97(2)(e), 97(2)(g)
HAR/HAAR/R/2017-18/4
2018-04-11