https://www.taxtmi.com/caselaws?id=416533 Redeemable vouchers traded by a non-issuer were treated as goods for GST purposes because they carried transferable value and ownership and therefore amounted to movable property. They were not regarded as money, as they did not discharge an obligation in the appellant's hands, and they were not actionable claims because they did not satisfy the statutory elements of debt or beneficial interest in property not in the claimant's possession. On that basis, trading in the vouchers constituted a supply of goods under GST, while the time of supply provision applicable to an issuer did not apply. The appeal was rejected. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416533 Redeemable vouchers traded by a non-issuer were treated as goods for GST purposes because they carried transferable value and ownership and therefore amounted to movable property. They were not regarded as money, as they did not discharge an obligation in the appellant's hands, and they were not actionable claims because they did not satisfy the statutory elements of debt or beneficial interest in property not in the claimant's possession. On that basis, trading in the vouchers constituted a supply of goods under GST, while the time of supply provision applicable to an issuer did not apply. The appeal was rejected. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416533