Valuation of redeemable vouchers under Rule 32(6): value equals the money value of goods or services redeemable. Valuation of redeemable vouchers, coupons, tokens or stamps is that their taxable value equals the money value of the goods or services for which they are redeemable; where sale price differs from redeemable consideration, the value for supply purposes is the monetary worth of the underlying goods or services. Guidance further addresses whether voucher transactions are supplies of goods or services, distribution mechanisms (principal to principal or commission based), taxation of ancillary services bundled with vouchers, and treatment of unredeemed vouchers (breakage).