It is a Pass in between Thimphu and Punakha and La basically means Pass. It's at the elevation of 3150 m. And here you will see 108 stupas which were constructed by Queen Mother Ashi Dorji Wangmo.
The reason behind 108 stupas is Bhutan had some issues with some illegal militants(Bodos & ULFAs) at the southern border. Though Bhutan had a lot of peaceful dialogue to leave the place but was not listening, so finally Bhutan have to flash them off in 2003. So to commemorate the successful flushing of militants as well as to those who lost life, this stupa was constructed in 2004.
And just on the hilltop near stupa is Druk Wangyel Lhakhang which was also constructed by Ashi Dorji Wangmo to commemorate the fourth king's achievement and was consecrated in 2008.
It just a pass but with beautiful 108 stupas and also if weather is fine you will be able to see the eastern Himalayas that falls with Bhutan such as Masangang (7,158 m), Tsendagang (6960 m), Terigang (7060 m), Gangker Puensum (7,541 m) the highest peak in Bhutan and its the highest unclimbed peak in the world.
If you walk upward there are meditation caves, though it's not natural. And if you want can walk to Druk Wangyel Lhakhang too.
Open: No timing.
Lunch Break: No
Dress Code: Wear a warm clothes
Entry Fee: No
Photography: Photography is allowed.