topic place of study

1. The concept of ‘place of supply’ is important to determine the ……………….

(a) Kind of tax

(b) Rate of tax

(d) Neither (a) nor (b)

None

2. Provisions of ‘place of supply’ are contained in ……………

(a) CGST Act

(b) SGST Act

(d) IGST Act

None

3. Ramiz Ahmed, unregistered person based in Lucknow, engages the services of an Event Management Company based in Delhi for his son’s marriage planned as a destination wedding at a Palace located in Jaipur. The place of supply in this case shall be …………….. and tax to be charged under ……………………

(a) Lucknow, IGST

(b) Delhi, IGST

(d) Jaipur, IGST

None

4. Indigo Airlines sells various products of packed food, chocolate, etc to its passengers onboard during the flights. The flight originates from Delhi, halts at Mumbai and finally lands in Chennai. What would be the place of supply of such product as per Section 10 of IGST Act, 2017?

(a) Delhi

(b) Chennai

(d) Location where goods were taken on board

None

5. JCC Professional Services (a firm constituted by Company Secretaries having office at Jaipur) has been engaged by PQR International Ltd of Mumbai for providing training to its employees working in Nagpur office. Place of supply in this case shall be …………… and tax to be charged by JCC Professional Services shall be ………….. (Assuming that the client was unregistered)

(a) Jaipur, CGST/SGST

(b) Mumbai, IGST

(d) Jaipur, IGST

None

6. Mr A, a registered person in Delhi, is supplier of mobile phones. Mr B, an unregistered person residing in Bihar, came to Delhi for IAS coaching, bought one mobile phone from Mr A. Mr B’s Delhi address is mentioned in the invoice. State the place of supply.

(a) Delhi

(b) Bihar

(d) None of the above

None

7. In case of domestic transactions between registered persons involving movement of goods, the place of supply shall be location of goods at the time at which movement of goods ……………….

(a) Starts for delivery

(b) Terminates for delivery

(d) Either (a) or (b), at the option of Recipient

None

8. Mr A, a registered person having head office in Uttar Pradesh, has one of his branch office in West Bengal. From the branch office, Mr A supplied tools to Mr B registered in Rajasthan. State the place of supply in this situation.

(a) Uttar Pradesh

(b) West Bengal

(d) None of the above

None

9. Srikar, a registered supplier of Hyderabad, purchased goods for ₹ 12,00,000 from Arnav of Mumbai and collects the goods at the location of supplier at Delhi. State the place of supply in this situation.

(a) Hyderabad

(b) Mumbai

(d) Mumbai and Delhi both

None

10. Mr Murari of Nasik, Maharashtra sells electronic items to Mr Subodh of Pune, Maharashtra for delivery at the place of Subodh in Pune. The place of supply and the nature of supply shall be:

(a) Nasik, Inter-State

(b) Nasik, Intra-State

(d) Pune, Intra-State

None

11. Mr. Gautam of Meerut (registered in UP) asks Mr. Rohit Shetty of Mumbai (registered in Maharashtra) to deliver goods to his buyer Mr Motabhai at Surat, Gujarat. As per Section 10(1)(b) of IGST Act, the place of supply shall be ……………

(a) Meerut (UP)

(b) Mumbai (Maharashtra)

(d) None of the above

None

12. Manish, a registered supplier under GST in Mumbai, is directed by PRC Enterprises, Andhra Pradesh to deliver goods valued at ₹ 2,50,000 to Kumar of Pune in Maharashtra. The goods were delivered by Manish to Kumar Locally in Maharashtra. The place of supply of this transaction between Manish and PRC Enterprises shall be ……………..

(a) Mumbai, Maharashtra

(b) Andhra, Pradesh

(d) None of the above

None

13. As per Section 10(1)(b) of IGST Act, in case of ‘Bill ToShip To’ model, the place of supply shall be the principal place of ……………..

(a) Supplier

(b) Recipient {actual recipient of goods}

(d) None of the above

None

14. In case of domestic transaction of supply not involving movement of goods, the place of supply, as per Section 10(1)(c) shall be ……………..

(a) Location of supplier

(b) Location of recipient

(d) None of the above

None

15. Mr A purchases a machine from Mr B, where both Mr A and Mr B are in Delhi. The machine, however, needs to be installed in Faridabad (Haryana). The place of supply as per Section 10(1)(d) shall be …………….....

(a) Delhi

(b) Haryana

(d) Any of (a) and (b) at the option of recipient

None

16. Mr Anil (a registered supplier of Delhi) sells 50 motorpumps to Mr Bhuvan (a registered supplier of Pune, Maharashtra) for delivery at Mr Bhuvan’s place of business in Pune. State the place of supply.

(a) Delhi

(b) Pune, Maharashtra

(d) None of the above

None

17. Mr Kartik located in Ghaziabad (UP) places an order to Mr Vipul of Jaipur (Rajasthan) for installation of machinery at his factory in Wazirpur Industrial Area (Delhi). Mr Vipul (supplier) procured different parts from two States - Gujarat and Madhya Pradesh. The machine was assembled and installed in factory of Mr Kartik in Delhi. The place of supply shall be …………………

(a) Delhi

(b) UP

(d) Gujarat

None

18. When the goods are supplied on board or conveyance, then as per Section 10(1)(e) of IGST Act, the place of supply shall be the location at which such goods are taken on board. This conveyance includes

(a) Vessel

(b) Aircraft

(d) All of the above

None

19. Ms P (New Delhi) boards a New Delhi-Kolkata flight to attend a business meeting at Kolkata. She buys lunch in the flight. The food items were loaded into the aircraft at New Delhi. The airline is registered in New Delhi and Kolkata. The place of supply of such food articles shall be

(a) New Delhi, since it is the starting point

(b) New Delhi, since she boarded flight at Delhi

(d) Kolkata

None

20. Dhoni & Co, Delhi placed order with Rahul Trade LLP, Bengaluru for supply of 40 laptops to be delivered to one of its customers at Chennai. The supplier, ie Rahul Trade LLP directed its branch in Coimbatore to deliver the same. What is the place of supply in this case? Note: Chennai and Coimbatore are in the same State of Tamil Nadu

(a) Delhi

(b) Bengaluru

(d) Coimbatore

None

21. Chennai Branch of BA Trainers Ltd rendered training to employees of CD Co Ltd (a registered person from Hyderabad) at Lonawala near Pune (Maharashtra). The head office of BA Trainers is located in Kolkata. Where is the place of supply of services?

(a) Chennai

(b) Kolkata

(d) Lonawala (Maharashtra)

None

22. A Chartered Accountant registered in New Delhi provided consultancy services to his client Mr Ravinder Singh, who is a resident of Khurja (Uttar Pradesh) but is not registered under GST. What shall be the place of supply?

(a) New Delhi (ie, place of supplier) as recipient is unregistered

(b) Uttar Pradesh (ie, place of recipient) as the address of Ravinder is available in the records of the supplier

(d) None of the above

None

23.

(a) I & II

(b) II & III

(d) IV & V

None

24. Mr Vibhuti Narain, a resident of Delhi, holds an account in SBI in Delhi. He goes to Ahmedabad for work. During his visit to Ahmedabad he takes certain services relating to his account from State Bank of India in Ahmedabad in relation to some transaction to be carried out at Mumbai. What will be the place of supply in this case?

(a) Delhi

(b) Ahmedabad

(d) None of the above

None

25. Raj Kiran is a Mumbai Based interior architect. He provided his professional services in respect of building located in Film City, Noida (UP). The payment has been made to Raj Kiran in Delhi. The place of supply and type of GST will be:

(a) Mumbai, IGST

(b) UP, IGST

(d) UP, SGST & CGST

None

26. Amirchand is a resident of Delhi and registered under GST in Delhi. He has properties in Gujarat and Himachal Pradesh also. He visited Mumbai along with family and dines in the restaurant of Taj Palace, Mumbai. The place of supply will be

(a) Delhi

(b) Gujarat

(d) Mumbai

None

27. Mr Rajiv, a resident of Faridabad (Haryana) buys a ticket for a circus organised at Red Fort, Delhi by a circus company based in Kolkata. The place of supply shall be ………………

(a) Haryana

(b) Delhi

(d) None of the above

None

28. Heera Singh is travelling from Delhi to Andaman & Nicobar in an Airjet flight. He watched ‘English Movie’ on demand payment basis. The place of supply shall be ……………..

(a) First scheduled point of departure

(b) First halt after departure

(d) None of the above

None

29. Mr A, CEO of XY Limited, Mumbai (a company registered in Maharashtra) buys insurance cover for the inventory stored in company’s factory located at Mumbai, from Excellent Z Insurers, Chennai (registered in Tamil Nadu). The place of supply shall be ................

(a) Mumbai

(b) Chennai

(d) None of the above

None

30. Simran, an unregistered person, from New Delhi, has an account with a bank at New Delhi. She is on a vacation in Nainital and visits a branch of the same bank for getting a demand draft made. The place of supply would be …………

(a) New Delhi

(b) Nainital

(d) None of the above

None

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Topic - Place Of Study

Topic -
Place Of Study