function wc_place_orders($request) {

	global $woocommerce;

	$order_data = array(
		'status' => 'processing',
		'customer_id' => $request['user_id'],
		'created_via' => "Created From Andriod App",
	);

	$address = array(
		'first_name' => $request['first_name'],
		'last_name' => $request['last_name'],
		'company' => '',
		'email' => $request['email'],
		'phone' => $request['phone'],
		'address_1' => $request['address_1'],
		'address_2' => $request['address_2'],
		'city' => $request['city'],
		'state' => $request['state'],
		'postcode' => $request['postcode'],
		'country' => $request['country'],
	);


    // Now we create the order
	$order = wc_create_order($order_data);
	$order_id = $order->get_id();
	$subtotal = $order->get_subtotal();

	//Display Cart Items
	$saved_cart_meta = get_user_meta($request['user_id'], '_woocommerce_persistent_cart_' . get_current_blog_id(), true);
	
	foreach ($saved_cart_meta['cart'] as $key => $value) {
		$product = wc_get_product($value['product_id']);
		$total_tx[] = $value['line_tax'];
		$order->add_product($product, $value['quantity'], ["tax_class" => 'hoogtarief']);
	}

	$TotalTx = array_sum($total_tx);
	$IncTaxSubtotal = $order->get_subtotal() +  $TotalTx;
	$order->set_address($address, 'billing');
	$order->set_created_via($order_data['created_via']);

    // Set payment gateway
	$payment_gateways = WC()->payment_gateways->payment_gateways();
	$order->set_payment_method($payment_gateways[$request['payment']]);

    //Shipping Fees (Only order above 25)
	if($IncTaxSubtotal < 25){
		if( !$request['free_shipping'] == 'true' ){
			$shipping_taxes = WC_Tax::calc_shipping_tax($request['shipping_value'], 1.24);
			$order->add_shipping(new WC_Shipping_Rate('flat_rate_shipping', $request['shipping_method_title'], $request['shipping_value'], $shipping_taxes, 'flat_rate'));
		}
	}

    //Coupon Code
	$order->apply_coupon($request['coupon_code']);

	$item     = new WC_Order_Item_Fee();
	$item2 = new WC_Order_Item_Tax(array('rate_id' => 4, 'tax_total' => 10, 'shipping_tax_total' => 50));
	$item2->set_rate(4);
	$item2->set_order_id($order_id);
	$item2->save();
	$order->add_item($item2);


	if( $request['free_shipping'] == 'true' ){
		$item->set_total( $TotalTx );
	} elseif($IncTaxSubtotal < 25){
		$item->set_name( 'Hoogtarief' );
		$item->set_total( $TotalTx + $request['shipping_tax'] );
	} else {
		$item->set_total( $TotalTx );
	}	
	$item->save();

	$order->add_item( $item );
	$order->calculate_totals( $has_taxes );
	$order->save();
	$OrderDetails = wc_get_order( $order_id );
	//$order->update_status("pending", 'Created With Android App', TRUE);
	
	return new WP_REST_Response($OrderDetails);
}

Creating Endpoints

add_action('rest_api_init', function () {
	register_rest_route('wp/v2', '/place_orders', array(
		'methods' => 'POST',
        'callback' => 'wc_place_orders', //Function name
    ));
});

Rest API