IGST tds of Amazon gift card

In term of Section 12(4) & 13(4) Time of supply & taxability in case of supply of Vouchers depends upon their nature.
1. If supply of Underlying goods or services is identifiable at that point the time of supply of Voucher is Date of Issue of Voucher.
2. In all the other cases Time of supply is redemption of Vouchers.

Now GST-TCS on above is applicable only when the supply of goods & Services through E-commerce Operator (Amazon) & where the consideration is is routed through such E-commerce Operator.