https://www.taxtmi.com/article/detailed?id=11207 The Appellate Authority concluded the vouchers are neither goods nor services and therefore not taxable supplies; consequently there is no inward taxable supply on which input tax credit can be claimed, with the authority noting alternatively that if vouchers were goods their free issuance on redemption would fall within the exclusion for credits as disposals by way of gift. en-us Wed, 15 Mar 2023 10:22:40 +0530 Wed, 15 Mar 2023 10:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11207 The Appellate Authority concluded the vouchers are neither goods nor services and therefore not taxable supplies; consequently there is no inward taxable supply on which input tax credit can be claimed, with the authority noting alternatively that if vouchers were goods their free issuance on redemption would fall within the exclusion for credits as disposals by way of gift. Articles Goods and Services Tax - GST Wed, 15 Mar 2023 10:22:40 +0530 https://www.taxtmi.com/article/detailed?id=11207