https://www.taxtmi.com/article/detailed?id=11168 Issuance of prepaid vouchers functions as a pre-deposit instrument without inherent value and therefore is not a supply of goods or services at the time of issuance; vouchers qualify as instruments of consideration or actionable claims excluded from the definitions of goods and services, and GST, if any, becomes chargeable upon redemption when the underlying goods or services are supplied. en-us Fri, 03 Mar 2023 10:04:16 +0530 Fri, 03 Mar 2023 10:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11168 Issuance of prepaid vouchers functions as a pre-deposit instrument without inherent value and therefore is not a supply of goods or services at the time of issuance; vouchers qualify as instruments of consideration or actionable claims excluded from the definitions of goods and services, and GST, if any, becomes chargeable upon redemption when the underlying goods or services are supplied. Articles Goods and Services Tax - GST Fri, 03 Mar 2023 10:04:16 +0530 https://www.taxtmi.com/article/detailed?id=11168