{"id":71845,"date":"2025-06-20T19:01:40","date_gmt":"2025-06-20T13:31:40","guid":{"rendered":""},"modified":"2025-06-20T19:01:40","modified_gmt":"2025-06-20T13:31:40","slug":"delhi-adopts-cbic-circular-clarifying-gst-treatment-of-vouchers-under-schedule-iii-exclusions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71845","title":{"rendered":"Delhi adopts CBIC circular clarifying GST treatment of vouchers under Schedule III exclusions"},"content":{"rendered":"<p>Delhi adopts CBIC circular clarifying GST treatment of vouchers under Schedule III exclusions<br \/>Circulars<br \/>GST &#8211; States<br \/>The Delhi Department of Trade &#038; Taxes adopted CBIC Circular No. 243\/37\/2024-GST clarifying GST treatment of vouchers under DGST Act, 2017. The CBIC determined that voucher transactions constitute neither supply of goods nor services, as vouchers qualify as either &#8220;money&#8221; under RBI-recognized pre-paid instruments or &#8220;actionable claims&#8221; under Schedule III exclusions. Princi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89633\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi adopts CBIC circular clarifying GST treatment of vouchers under Schedule III exclusionsCircularsGST &#8211; StatesThe Delhi Department of Trade &#038; Taxes adopted CBIC Circular No. 243\/37\/2024-GST clarifying GST treatment of vouchers under DGST Act, 2017. Th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71845","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71845","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71845"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71845\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}