Voucher under GST: instrument accepted as consideration indicating supplies or suppliers; service vouchers are not actionable claims. The document explains that a voucher is an instrument accepted as consideration for supply of goods or services that either specifies the goods or services or identifies potential suppliers on the instrument or in related documentation. It gives gift cards as an example and clarifies that vouchers entitling the holder to enjoy services for a specified number of times, and recharge vouchers for services like mobile or broadcast access, do not create a beneficial interest in movable property and are not actionable claims.