https://www.taxtmi.com/article/detailed?id=10171 Vouchers traded by a third party purchaser and reseller who is not the issuer are movable property and constitute goods under the CGST Act, not actionable claims; such sales are taxable supplies, with time of supply governed by standard provisions applicable to traded supplies rather than issuer specific timing rules, and valuation and tax treatment follow the advance ruling determinations. en-us Fri, 07 Jan 2022 10:22:48 +0530 Fri, 07 Jan 2022 10:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10171 Vouchers traded by a third party purchaser and reseller who is not the issuer are movable property and constitute goods under the CGST Act, not actionable claims; such sales are taxable supplies, with time of supply governed by standard provisions applicable to traded supplies rather than issuer specific timing rules, and valuation and tax treatment follow the advance ruling determinations. Articles Goods and Services Tax - GST Fri, 07 Jan 2022 10:22:48 +0530 https://www.taxtmi.com/article/detailed?id=10171