Supply of voucher

Snickers chocolate company distributes paytm voucher of Rs. 20 per chocolate. Is it a supply of voucher in the hands of Snickers?
Replies (8)
Ys supply of Voucher is supply in GST
And
As per section 12 CGST Act :
In case of supply of vouchers by a supplier, the time of supply shall be-

[a] the date of issue of voucher, if the supply is identifiable at that point; or

[b] the date of redemption of voucher, in all other cases.
Ok it means if I redeem this voucher in the way of adding money in my paytm wallet, tax shall be paid by snickers co. on supply of voucher.
Whether it will be treated as supply of good or supply of service for determining rate of tax?

ofcourse it is treated as suppy of goods

 

Do u mean supply of voucher is supply of goods always as I did not buy any good or service using this voucher in above example?
If voucher is not redeemed till its validity period, when would time of supply take place? Or Issuer of voucher wud not need to pay tax on such supply.
If vouxher is not redeemed till its validity date then it cant be treated as supply thus no GST attracts
But time of supply shall be-
[a] the date of issue of voucher, if the supply is identifiable at that point.
What wud happen in this case if voucher not redeemed as tax had to be paid bases on issue date of voucher?
voucher is identifable means ie with one sneeker chocolate a vouche for rs 20/- can be redeem only for chocolate purchase , so in this situation its identifable & GST is applicable on the same when supplied , it hardly matter whether voucher is redeem or not
Supply of voucher takes the character of supply of goods/services for which such voucher is used. Eg. If voucher used for obtaining a service, lets say ola cab service, supply of voucher will be treated as supply of service.
As in my case, I used voucher for adding money in paytm wallet and money is neither goods nor supply. Thus snickers co. distributing paytm vouchers should not be taxed.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details