The employees of the central government who are liable to buy goods and services for their wives or other members of the family who is calming the LTC fare. The employee can avail exemption on the purchase of goods and services in the 2nd set of FAQ given by the council of expenditure on which 12% GST or higher is payable on or after October 12 even if expected.
On October 12 the council declared the LTC cash voucher policy 
Get every information related to the LTC (Leave Travel Concession) cash voucher scheme. It is expected to cost INR 7,500 for the central government and public employees as per the ministry inside which the employees can buy the goods as well as services with a GST rate of 12% or higher to claim the advantage. The returns for these goods have to be done by digital mode or cheque, demand draft, NEFT/RTGS.
Moreover, the employee needs to leave the exemption advantages on the travels done or sacrifice the amount. With the issues of buying the receipt might be for the dependent one the FAQ announced
“The invoices of the goods and services purchased as per the scheme may be in the name of spouse or any family member who are eligible for LTC fare as declared in the service records.”
Beneath the ministry of finance, the council of expenditure specifics the special package scheme instead of 1 LTC for “compensate and incentivize consumption” through the government employees, and the advantage can be claimed up to March/31/2021.
FAQ also states that buying goods and services 
Get to know GST provisions and rules on the free supply of goods. Also, we have included rules regarding ITC reversal on free supplies of goods and services on EMI is also granted under the policy given that they bought it post October 12 and have the GST invoices.
With respect to the issues about the consideration is present for the items bought post-October 12,2020 as before officially practicing the option of LTC cash voucher policy notified by FAQ “All eligible purchases on or after October 12, 2020, but before March 31, 2021, can be counted.”
Cash LTC scheme tax invoice may be on the name of wife, it is clear. account for a transaction may be used of wife if the tax invoice is in the name of wife. Is it valid under the LTC scheme?