Classification of supply - supply of goods or supply of services ...

Case Laws GST

January 1, 2020

Classification of supply - supply of goods or supply of services - gift vouchers / gift cards - The time of supply of such gift vouchers / gift cards by the applicant to the customers shall be the date of issue of vouchers if the vouchers are specific to any particular goods specified against the voucher. If the gift vouchers/ gift cards are redeemable against any goods bought, the time of supply is the date of redemption of voucher.

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Classification of supply - supply of goods or supply of services ...

Case Laws GST

January 1, 2020

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