Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption u/s 12(4)(b) of CGST Act: Madras HC [Read Order]

In Kalyan Jewellers Case, Madras High Court held that GST is applicable on Gift Vouchers and Cards as they fall under ‘Actionable Claims’
GST - CGST Act - Date of Redemption - Gift Vouchers and Cards -GST gift vouchers redemption - Madras High Court - taxscan

A Single Bench of the Madras High Court has recently held that gift vouchers and gift cards are actionable claims and Goods and Services Tax ( GST ) is applicable on the date of redemption under Section 12(4)(b) of the Central Goods and Services Tax ( CGST ) Act. A Writ Petition was filed under…

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