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of <h1>West Bengal Circular: GST Not Applicable on Voucher Trading, Commission-Based Distribution Taxable as Service Under WBGST Act.</h1> The circular clarifies GST treatment for vouchers in West Bengal. It states that transactions involving vouchers are neither considered a supply of goods nor services under the WBGST Act. For distributors on a Principal-to-Principal basis, trading vouchers is not subject to GST. However, when distributed on a commission basis, GST applies to the commission as a service. Additional services like marketing or technology support provided to voucher issuers are taxable. Unredeemed vouchers, termed as breakage, do not constitute a supply and are not taxable under GST. The circular aims to ensure uniformity and reduce litigation.
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