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Repository/Circulars & Instructions/Circular No. 243/37/2024-GST: Clarification on various issues pertaining to GST treatment of vouchers - reg.
Circular No. 243/37/2024-GST

Circular No. 243/37/2024-GST: Clarification on various issues pertaining to GST treatment of vouchers - reg.

Circulars & Instructions
Date Issued
31 December 2024
State
Central
Source
CBIC
Views
12

Summary

This circular from the Central Board of Indirect Taxes and Customs clarifies the GST treatment of vouchers. It states that transactions in vouchers are not to be treated as a supply of goods or services, addresses GST on distribution models and related service fees, and says breakage on unredeemed vouchers is not taxable under the cited provisions.

Tags

GSTCircularVouchers
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