Voucher transactions not a supply under GST; underlying redemptions taxable, agent commissions and ancillary services taxable. Transactions in vouchers are not themselves taxable supplies: where a voucher qualifies as an RBI recognised pre paid instrument it is treated as money, and where not so recognised it is an actionable claim; in both cases vouchers are neither supply of goods nor supply of services, while redemption of vouchers for underlying goods or services remains taxable. Principal to principal trading in vouchers is not leviable to GST, agent commissions/fees are taxable as services, ancillary services are taxable, and amounts attributable to unredeemed vouchers (breakage) are not taxable.