{"id":2200,"date":"2025-08-31T16:40:52","date_gmt":"2025-08-31T16:40:52","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2200"},"modified":"2025-08-31T16:40:53","modified_gmt":"2025-08-31T16:40:53","slug":"gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/","title":{"rendered":"GST AAR Gujarat Ruling Dated 22\/08\/2025 &#8211; Freedeem App Vouchers not supplies, TCS collection under GST required"},"content":{"rendered":"\n<p><em>Case of DSoft Innovations LLP,\u00a0\u00a0AAR Gujarat Ruling Dated 22<sup>nd<\/sup>\u00a0August 2025.<\/em>\u00a0AAR ruled that Freedeem App is an electronic commerce operator under GST and must obtain mandatory registration. RCM does not apply for restaurant services through the platform. It further clarified that voucher transactions via Freedeem App are neither supply of goods nor services, but TCS collection under section 52 is required.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1jdXIUKBlpgZldwUL3UifE-QY3ocIib4L\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 22\/08\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of DSoft Innovations LLP,\u00a0\u00a0AAR Gujarat Ruling Dated 22nd\u00a0August 2025.\u00a0AAR ruled that Freedeem App is an electronic commerce operator under [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-2200","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of DSoft Innovations LLP,\u00a0\u00a0AAR Gujarat Ruling Dated 22nd\u00a0August 2025.\u00a0AAR ruled that Freedeem App is an electronic commerce operator under [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-31T16:40:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-31T16:40:53+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST AAR Gujarat Ruling Dated 22\/08\/2025 &#8211; Freedeem App Vouchers not supplies, TCS collection under GST required\",\"datePublished\":\"2025-08-31T16:40:52+00:00\",\"dateModified\":\"2025-08-31T16:40:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\"},\"wordCount\":82,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\",\"name\":\"GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-08-31T16:40:52+00:00\",\"dateModified\":\"2025-08-31T16:40:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST AAR Gujarat Ruling Dated 22\/08\/2025 &#8211; Freedeem App Vouchers not supplies, TCS collection under GST required\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/","og_locale":"en_US","og_type":"article","og_title":"GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP","og_description":"Case of DSoft Innovations LLP,\u00a0\u00a0AAR Gujarat Ruling Dated 22nd\u00a0August 2025.\u00a0AAR ruled that Freedeem App is an electronic commerce operator under [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-08-31T16:40:52+00:00","article_modified_time":"2025-08-31T16:40:53+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST AAR Gujarat Ruling Dated 22\/08\/2025 &#8211; Freedeem App Vouchers not supplies, TCS collection under GST required","datePublished":"2025-08-31T16:40:52+00:00","dateModified":"2025-08-31T16:40:53+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/"},"wordCount":82,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/","name":"GST AAR Gujarat Ruling Dated 22\/08\/2025 - Freedeem App Vouchers not supplies, TCS collection under GST required - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-08-31T16:40:52+00:00","dateModified":"2025-08-31T16:40:53+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/31\/gst-aar-gujarat-ruling-dated-22-08-2025-freedeem-app-vouchers-not-supplies-tcs-collection-under-gst-required\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST AAR Gujarat Ruling Dated 22\/08\/2025 &#8211; Freedeem App Vouchers not supplies, TCS collection under GST required"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=2200"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2200\/revisions"}],"predecessor-version":[{"id":2201,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2200\/revisions\/2201"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=2200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=2200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=2200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}