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of <h1>Understanding Vouchers Under Section 2(118) of CGST Act 2017: Not Actionable Claims, Just Service Access</h1> A voucher, as defined by Section 2(118) of the CGST Act 2017, is an instrument obligating acceptance as full or partial consideration for goods or services. It indicates either the goods or services to be supplied or the potential suppliers. Examples include gift cards from multi-brand retailers. The Education Guide clarifies that vouchers, such as those for health clubs or service recharges, do not constitute actionable claims as they do not create a beneficial interest in movable property but merely allow the enjoyment of specific services.
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