Place of supply in case of vouchers

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what is place of supply in case of vouchers.


example: If i have hotel business in every state of India and i give Rs.5000/- vouchers to my customer and they can claim this voucher in any hotel all over India.

what is place of supply in this case ?

can anyone suggest it will be helpful
thanks 🙌🏻
Replies (2)
Place of supply for services in relation to immovable property or service which requires physical presence of recipient, shall be the location where such services are actually performed.

hence it shall be the location where vouchers are redeemed.
Place where vouchers are used or redeemed by user


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