(1) Where a right or an option is exercised, the consideration for a supply made through an exercise of such right or option shall be equal to the remainder, if any, of the consideration given for such supply.

(2) Where a voucher is accepted as payment, in part or in full, for a supply, the consideration for such supply shall be the remainder of the value after subtracting the value of such voucher.

(3) Where the supply of voucher is not taxable supply, the provision of sub-section (2) shall not apply.

Explanation: In this section‚ “voucher” means any given receipt, ticket, acknowledgement or similar document issued electronically, the bearer of which acquires the right to have the supplies of any goods, service or immoveable property but does not include a postal ticket or revenue stamp.