https://www.taxtmi.com/caselaws?id=410772 The ruling determined that the supply of vouchers, including Gift Vouchers, Cash Back Vouchers, and Multiple Options Vouchers, constitutes a taxable supply of goods under Section 7(1)(a) of the CGST Act 2017. The vouchers are considered goods and subject to an 18% GST rate as per Entry No. 453 of Schedule 3 of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. The time of supply for all three categories of vouchers is based on the date of issue, as the specific use and redemption date are not identifiable at the time of supply. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410772 The ruling determined that the supply of vouchers, including Gift Vouchers, Cash Back Vouchers, and Multiple Options Vouchers, constitutes a taxable supply of goods under Section 7(1)(a) of the CGST Act 2017. The vouchers are considered goods and subject to an 18% GST rate as per Entry No. 453 of Schedule 3 of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. The time of supply for all three categories of vouchers is based on the date of issue, as the specific use and redemption date are not identifiable at the time of supply. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410772