Voucher classification as non-supply: transactions in vouchers are not supplies, underlying supplies remain taxable and agents taxed on commission Where a voucher qualifies as an RBI recognised pre paid instrument and is used to settle an obligation it is treated as money and not as a supply; where it does not qualify as such it constitutes an actionable claim excluded from supply under Schedule III. Trading of vouchers by principals is not a supply, whereas agents earning commission render a taxable service. Ancillary services to the voucher issuer are taxable, and amounts attributable to unredeemed vouchers (breakage) do not constitute consideration for a supply and are not taxable.