Supply of Vouchers taxable as supply of goods under GST

In re Premier Sales Promotion Pvt. Ltd. (GST AAR Karnataka)

Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant and If the answer to the above question is in the affirmative, what would be the rate of tax at which this would be taxable, i.e. which category would this be taxed under?

The product/item in the instant case i.e. voucher is undoubtedly a moveable

Please become a Premium member. If you are already a Premium member, login here to access the full content.