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    <title>Whether cash gift cards are vouchers or goods or services in GST</title>
    <link>https://www.taxtmi.com/forum/issue?id=118016</link>
    <description>The GST treatment of prepaid cash gift cards is disputed: one authority treats such instruments as vouchers not taxable until redemption, while another treats supplied vouchers as goods taxable on supply; commissions or facilitation fees are consistently regarded as taxable services, and time-of-supply consequences depend on whether the supplier is the voucher issuer or a reseller.</description>
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      <title>Whether cash gift cards are vouchers or goods or services in GST</title>
      <link>https://www.taxtmi.com/forum/issue?id=118016</link>
      <description>The GST treatment of prepaid cash gift cards is disputed: one authority treats such instruments as vouchers not taxable until redemption, while another treats supplied vouchers as goods taxable on supply; commissions or facilitation fees are consistently regarded as taxable services, and time-of-supply consequences depend on whether the supplier is the voucher issuer or a reseller.</description>
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