Voucher Sales Classified as Goods Supply, Taxed at 18% Under CGST and UPGST for Title Transfer Transactions.
Case-Laws
GST
The applicant purchases vouchers by paying consideration to the issuer and sells them to clients for consideration. The vouchers have value and ownership transferrable from issuer to applicant and then to ultimate beneficiary. No service element exists between issuer and applicant or applicant and purchaser. Vouchers qualify as movable property and goods. Actionable
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