Freedeem App Vouchers Not Supplies, TCS Collection under GST Required

In re DSoft Innovations LLP (GST AAR Gujarat) Gujarat GST AAR 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. GST authority clarified that voucher transactions via Freedeem App are neither supply of goods nor services, but TCS collection under section 52 is required. Gujarat GST AAR confirms electronic commerce registration, TCS obligations, and exemption from RCM for restaurant services for Freedeem App. All state-wise registrations are mandatory.  AAR rules vouchers ...