Supply in case of vouchers

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what is the place of supply in case of vouchers.

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

so in this case what will be the place of supply?


Welcome your valuable suggestions
thank you 🙌🏻
Replies (3)
The place of supply will be as follows.
1.rs.5000 will be the price.
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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