Is recharge vouchers of mobile phones is exempt undet gst

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A person having business of purchasing idea recharge vouchers of mobile from idea cellular and selling it to customers.Is it exempt from GST and if no then how it will be charged. please guide.
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as per my knowledge the keeper or distributor must take an invoice with his registered gst number then it considered as input gst. but his sales didn't have a chance to collect output gst because it was business to customers.
Mobile recharge card is not exempted from gst.


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