Circular 243/37/2024 - Central Tax

Date: December 31, 2024

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Subject

Clarification on various issues pertaining to GST treatment of vouchers

Content

References have been received from the trade and industry as well as the field formations seeking clarity on various issues with respect to vouchers such as whether transactions in voucher are a supply of goods and/or services, whether GST is leviable on trading of vouchers by distributor/sub-distributor and whether unredeemed vouchers (breakage) are taxable. It has been represented that the field…

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