<h1>Tamil Nadu AAAR Rules GST Applies to Goods/Services on Gift Voucher Redemption, Not Vouchers Themselves.</h1> The Tamil Nadu bench of the Appellate Authority for Advance Ruling (AAAR) has clarified that Goods and Services Tax (GST) will be applied to the underlying goods or services when gift vouchers are redeemed, rather than on the vouchers themselves. This decision modifies a previous ruling by the Tamil Nadu state Authority for Advance Ruling (AAR), which suggested different GST rates based on the type of voucher. The AAAR emphasized that vouchers are considered instruments of consideration, not goods or services, and thus are not separately classified under GST law. This ruling provides clarity on the taxability of vouchers.