Levy of GST - Gift Vouchers - specific case of the petitioner is that these Gift Vouchers/Gift Cards are...

Levy of GST - Gift Vouchers - specific case of the petitioner is that these Gift Vouchers/Gift Cards are “actionable claims” and therefore not liable to tax - The petitioner will be liable to tax on the date of redemption under Section 12(4)(b) of the respective GST Enactments - the clarification in the impugned order is modified to that extent. - HC .....

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