if suppose taj hotel issue free vouchers to hdfc bank, & Hdfc bank gives free vouchers to its regular customers & now it's customers redeem the coupons . In this case taj hotel providing services to customer. but my question is what is the consideration which taj hotel is receiving ? & if there is no consideration, then how can it become supply??
Redemption value of the voucher will be the consideration and time when customer reedem the voucher will be the time of supply and pay gst at that time.