Vouchers as Movable Property: GST Applied to Trading and Facilitation of Vouchers as Goods and Services.
Case-Laws
GST
Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading in vouchers for consideration amounts to supply of goods u/s 7(1)(a) of CGST Act. When vouchers represent right to receive goods/services at future date without physical exchange, trading activity involv
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