Do gift voucher or Xoxoday codes attract GST?

There is not a specific notification on circular on Gift Voucher. The Gift vouchers are considered as an Actionable Claim which is neither goods nor service. Hence, the GST is not applicable on the same.

"The term “voucher” is defined in section 2(118) of the CGST Act, 2017 to mean an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument."

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