Practice Test

Q1) Supplier means person supplying _______. Show Answer

Q2) Supplier ____ person acting as an agent. Show Answer

Q3) Goods supplied or services rendered by _____ are treated as goods/services supplied by _______. Show Answer

Q4) M/s. ABC Ltd. sub-contractor of AMC for computers to M/s. PQR for client M/s. XYZ. in this case, services provided by M/s. PQR______. Show Answer

Q5) Services rendered by agent on behalf of principal are treated as rendered by ______. Show Answer

Q6) _____ is the person liable to pay the consideration Show Answer

Q7) Recipient of supply of goods or services or both means________. Show Answer

Q8) Where supply is made from place of business for which registration is obtained, location of supplier of servives is _______. Show Answer

Q9) Where supply is made from place other than place of business, location of supplier of services is _____. Show Answer

Q10) Where supply is made from more than one establishment, location of supplier of services is ______. Show Answer

Q11) In absence of _______, location of supplier of services is uasual place of residence of supplier. Show Answer

Q12) Where supply is received at registered place of business, location of recipient of service is _______. Show Answer

Q13) Where supply is received at place other than place of business, location of recipient of services is _____. Show Answer

Q14) Where supply is received at place other than place of business, location of recipient of services is _____. Show Answer

Q15) Where supply is received at place other than business or fixed establishment, location of recipient of services is _______. Show Answer

Q16) In absence of ________, location of recipient of services is location of usual place of residence of recipient. Show Answer

Q17) Place of business includes _______. Show Answer

Q18) Place of business includes _______. Show Answer

Q19) ________ means place other than registered place of business. Show Answer

Q20) Fixed establishment should have _______.
i) Permanent nature of arrangement and location
ii) sufficient human and technical resources
iii) Adequate number of staff
iv) Temporary presence of staff
Show Answer

Q21) Inter-state supplies means location of the supplier and place of supply are in ______. Show Answer

Q22) Supply of goods imported into territory of India, shall be treated as _____ till they cross custom frontiers of India. Show Answer

Q23) M/s. ABC of Gujrat supplies goods to M/s. XYZ of Delhi, this will classify as _______. Show Answer

Q24) Mr. Abhjeet of Pune provides services to Mr. Raj of Surat, this will classify as _______. Show Answer

Q25) Supplier does not include an agent. Show Answer

Q26) Supply by a person acting as agent is supply by that agent. Show Answer

Q27) Goods supplied/services rendered by agent are treated as supply by principal. Show Answer

Q28) Person liable to pay consideration is recipient of supply. Show Answer

Q29) Where no consideration is payable, person giving possession of the supply is recipient of supply. Show Answer

Q30) Person to whom goods are delivered or services rendered is the recipient of service where no consideration is payable. Show Answer

Q31) Location of supplier of services is always location of usual residence of supplier. Show Answer

Q32) Location of recipient of services is location of place from supply of goods is made. Show Answer

Q33) Location of recipient of services in case services are received at place other than registered place of business, is location of fixed establishment. Show Answer

Q34) Where supply is made received at more than one establishment, location of establishment most directly concerned is considered. Show Answer

Q35) A place of business includes place where a taxable person stores his goods, supplies or receives goods or services or both. Show Answer

Q36) Place of business does not include a place where a taxable person is engaged in business through an agent. Show Answer

Q37) Adequacy of staff at an establishment is more important than the number of staff at that establishment. Show Answer

Q38) Fixed establishment can be a temporary nature of arrangement. Show Answer

Q39) Fixed establishment requires sufficient human and technical resources. Show Answer

Q40) When location of supplier and place of supply is in two different cities of same state it is inter-state supply. Show Answer

Q41) When Mr. Amol of Gujrat provides services to Mr. Ajay of Bangalore, it is treated as inter-state supply. Show Answer

Q42) Mr. Brijesh imported services of Mr. Jackson from USA to Maharashtra, this will be deemed as intra-state supply. Show Answer

Q43) Mrs. Sakshi supplied goods to Ms. Sudha from Delhi to Kolkata, this is treated as inter-state supply. Show Answer

Q44) For inter-state supply of goods or services, location of supplier and place of supply should be same. Show Answer

Q45) When supplier is located outside India and place of supply is in India, it is treated as inter-state supply. Show Answer

Q46) Services provided by SEZ unit are treated as inter-state supplies. Show Answer

Q47) Supplies made to tourists are intra-state supplies. Show Answer

Q48) For intra state supplies, location of supplies and place of supply are different. Show Answer

Q49) Import of services upto the custom frontiers of India is intra-state supply. Show Answer

Q50) Import of goods is treated as inter-state supply till it crosses custom frontiers of India. Show Answer

Q51) Supply of goods to or by SEZ unit is intra state supply . Show Answer

Q52) Where supply involves movement of goods, place where the movement of goods terminates for delivery to recipient becomes the place of supply. Show Answer

Q53) Where goods are delivered to some other person on direction of the third person, principal place of business of supplier becomes the place of supply. Show Answer

Q54) Where goods are installed at site, place of the recipient becomes the place of supply. Show Answer

Q55) Where goods are supplied on board a conveyance, location where the conveyance commences becomes the place of supply. Show Answer

Q56) Where supply does not involve movement of goods, location of goods at the time of delivery to recipient is the place of supply of goods. Show Answer

Q57) Import of goods means bringing goods into India from a place outside India. Show Answer

Q58) Export of goods means taking out of goods from one state to another. Show Answer

Q59) For goods imported into India, place of supply is location outside India. Show Answer

Q60) For goods exported from India, place of supply is location outside India. Show Answer

Q61) Place of supply is the location of supplier when supply is made to registered person. Show Answer

Q62) Place of supply is the location of recipient when M/s. ABC of Mumbai supplies goods to M/s. XYZ of Agra. Show Answer

Q63) If services provided are directly related to immovable property then place of supply is the location of immovable property. Show Answer

Q64) Irrespective of whether the service provided is directly or indirectly related to immovable property, place of supply is the location of immovable property. Show Answer

Q65) If immovable property is located outside India, location outside India is treated as place of supply. Show Answer

Q66) For restaurant and catering services, location where the services are actually performed is treated as place of supply. Show Answer

Q67) Services provided in relation to training and performance appraisal to a registered person, place of supply of service will be location of supplier. Show Answer

Q68) For services ancillary to organization of event held within India, provided to a registered person, place of supply is the location of such person. Show Answer

Q69) For services ancillary to organisation of event held within India. Provided to a unregistered person, place of supply is the location of the recipient. Show Answer

Q70) Location of supplier of services is the place of supply Goods Transportation services provided to a person other than registered person. Show Answer

Q71) Rules for determining place of supply for transportation of goods & transportation of services are same. Show Answer

Q72) Where right to passage is given for future use to a registered person, location of such person becomes the place of supply. Show Answer

Q73) Return journey shall be treated as a separate journey irrespective of whether the right to passage for onward and return journey is issued at same time. Show Answer

Q74) Continuous journey involves no stopover between any legs of the journey. Show Answer

Q75) For a continuous journey, single ticket is required to be issued by a single supplier. Show Answer

Q76) An agent acting on behalf of multiple suppliers can issue a ticket for continuous journey. Show Answer

Q77) Stopover means a place where a passenger terminates his journey. Show Answer

Q78) For services provided on board a conveyance, location where the service is actually provided becomes the place of supply. Show Answer

Q79) Location where telecommunication line is installed for receipt of services, becomes the place of supply for such services. Show Answer

Q80) In case of mobile connection for telecommunication and internet services provided on pre-paid basis, location of billing address of recipient is the place of supply. Show Answer

Q81) If mobile connection for telecommunication services is availed on pre-paid basis then location of recipient of service is the place of supply. Show Answer

Q82) Mr. Manoj recharges his mobile balance through internet from Delhi but his address with the company is Mumbai. Hence, place of supply will be Mumbai. Show Answer

Q83) For insurance services provided to a registered person, the place of supply is the location from where insurance policy is used. Show Answer

Q84) Place of supply shall be taken as being in each of the State / Union Territories in a case where advertisement services are provided to Central Government or State Government or a Statutory body or local authority. Show Answer

Q85) Provisions of section 13 will ve applicable when location of supplier and recipient both is outside India. Show Answer

Q86) In case of services which require physical availability of goods or physical presence of recipient of services, place of supply is the location where service is actually performed. Show Answer

Q87) When services are provided from a remote location by way of electronic means, place of supply is the location of supplier. Show Answer

Q88) For services related directly to immovable property, place of supply will be the location of recipient where either supplier or recipient is outside India. Show Answer

Q89) Where goods are temporarily imported into India for providing services, place of supply will be the location of the goods. Show Answer

Q90) For services provided by way of admission to or organisation of an event, the place of supply of service is the place where the event is actually held. Show Answer

Q91) Exel Ltd. Provided the services to Mr. Raj by managing the admissions to his events at Delhi, Dubai and Indonesia. In this case, the place of supply of service will be all the 3 places and value will be divided based on the collection at each place. Show Answer

Q92) Shruti, an Interior Decorator, provided services to Raj Palace to design its hotels at Singapore, Kolkata and London. In this case, the place of supply will be Kolkata. Show Answer

Q93) Place of supply for services provided by JCB Bank Ltd. To its account holders, will be the place of such Account holders. Show Answer

Q94) Supply of services imported into the territory of India are treated as ________. Show Answer

Q95) When supplier is located in India and place of supply is outside India, it is treated as ______. Show Answer

Q96) Supply of goods/services to ______ is treated as inter-state supply. Show Answer

Q97) Where location of supplier and place of supply are same, it is treated as ______. Show Answer

Q98) Following are not treated as Intra-state supply______.
i) Supply to SEZ developer or SEZ unit
ii) Goods Imported into India till they cross custom fronties of India.
iii) Supplies made to tourists
iv) Supplies within union territories
Show Answer

Q99) Intra state supply does not include _______. Show Answer

Q100) When supply _____ movement of goods, place of supply of goods is determined by location of goods at the time when movement of goods terminates for delivery to recipient. Show Answer

Q101) When the supplier delivers goods ro recipient or any person on direction of third person, place of supply of such goods will be principal place of business of _________. Show Answer

Q102) Whre the supplier of goods does not involve movement of goods, place of supply will be location of such goods at the time of _____. Show Answer

Q103) Where goods are assembles or installed at site, place of supply is the place where they are______. Show Answer

Q104) Where goods are supplied om board a conveyance, place of supply goods is the place where_______. Show Answer

Q105) ______ means bringing goods into India from a place outside India. Show Answer

Q106) ______ means taking goods out of India to a place outside India. Show Answer

Q107) Place of supply when goods are imported into India is _______. Show Answer

Q108) Place of supply when goods are exported from India is _______. Show Answer

Q109) When supply of services is made to a registered person, place of supply is location of________. Show Answer

Q110) When supply of services is made to a person who is not registered, place of supply is location of _______. Show Answer

Q111) Services provided in relation to immovable property where services are directly related to immovable property, the place of supply is the location where immovable property is_______. Show Answer

Q112) Where location of immovable property is located or intended to be located outside Imdia, place of supply is______. Show Answer

Q113) Where immovable property is located in more than one state or union territory, supply of service will be treated as made in_______. Show Answer

Q114) For services such as Restaurant and catering, personal gromming, fitness, beauty treatment, health services stc. Place of supply is the location_______. Show Answer

Q115) Where services in relation to training and performance appraisal to a registered person are provided, place of supply is_______. Show Answer

Q116) Where services in relation to training & performance appraisal to a registered person, place of supply is______. Show Answer

Q117) Place of supply for services by way of admission to events is _______. Show Answer

Q118) Services provided by way of services ancillary to organization of any of the events or services or assigning of sponsorship to such events to unregistered person, place of supply if event is held outside India will be_______. Show Answer

Q119) Place of supply for Goods Transportation services provided to a registered person is _____. Show Answer

Q120) Place of supply of goods transportation services to _____ is ;ocation at which the goods are handed over for their transportation. Show Answer

Q121) In a case where passenger transportation services is provided to an unregistered person, place of supply will be_______. Show Answer

Q122) The return journey shall be treated as a separate journey______. Show Answer

Q123) ______ means a place where a passenger can disembark to transfer to another conveyance. Show Answer

Q124) Fllowing conditions need to be satisfied for a journey to classify as continuous journey:
i) Single / more than one ticket/invoice is issued at same time.
ii) Invoice is used by a single supplier or agent acting on behalf of more than one supplier
iii) It involves no stopover between any legs of the journey.
Show Answer

Q125) Stopover means a place where a passenger can disembark to ________. Show Answer

Q126) What are different types of supplies covered under the scope of supply? Show Answer

Q127) The activities to be treated as supply of goods or supply of services as referred to in _____ of CGST Act, 2017. Show Answer

Q128) Which of the following taxes will be levied on Imports? Show Answer

Q129) Which of the following is not a supply as per section 7 of the CGST Act? Show Answer

Q130) _____ specifies the activities to be treated as supply even if made without Consideration. Show Answer

Q131) Which of the following activity is outside the scope of supply and not taxable under GST? Show Answer

Q132) Which of the following activities is a supply of services? Show Answer

Q133) Supply includes import of services for a consideration _____ Show Answer

Q134) _____ specifies the activities which are neither to be treated as supply of goods nor a supply of services. Show Answer

Q135) Activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated as _____. Show Answer

Q136) Transfer of the title in goods shall be considered as _____. Show Answer

Q137) Transfer of right in goods or of undivided share in goods without the transfer of title thereof shall be considered as _____. Show Answer

Q138) Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed shall be considered as _____ Show Answer

Q139) Lease, tenancy, easement, licence to occupy land shall be considered as _____. Show Answer

Q140) Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce either wholly or partly shall be treated as _____. Show Answer

Q141) Any treatment or process which is applied to another person’s goods shall be treated as _____. Show Answer

Q142) Where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a _____ by the person. Show Answer

Q143) Where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of a business, whether or not for a consideration, the usage or making available of such goods is a _____. Show Answer

Q144) Renting of immovable property is _____. Show Answer

Q145) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, shall be treated as _____. Show Answer

Q146) Temporary transfer or permitting the use or enjoyment of any intellectual property right shall be treated as _____. Show Answer

Q147) Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software shall be treated as _____. Show Answer

Q148) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act is _____. Show Answer

Q149) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be treated as _____. Show Answer

Q150) Works contract as defined in section 2 (119) shall be treated as _____. Show Answer

Q151) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration is _____. Show Answer

Q152) Supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as _____. Show Answer

Q153) Services by an employee to the employer in the course of or in relation to his employment is _____. Show Answer

Q154) Services by any court or Tribunal established under any law for the time being in force is _____. Show Answer

Q155) The functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities shall be treated as _____. Show Answer

Q156) The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity shall be considered as _____. Show Answer

Q157) The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause shall be considered as _____. Show Answer

Q158) Services of funeral, burial, crematorium or mortuary including transportation of the deceased shall be treated as _____. Show Answer

Q159) Actionable claims, other than lottery, betting and gambling shall be treated as _____. Show Answer

Q160) Gifts not exceeding _____ in value in a financial year by an employer to a employee shall not be treated as supply of goods or services or both. Show Answer

Q161) The _____ shall be treated as supply even if made without consideration. Show Answer

Q162) The _____ shall be treated as supply even if made without consideration. Show Answer

Q163) The _____ shall be treated as supply even if made without consideration. Show Answer

Q164) Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall _____. Show Answer

Q165) Which of the following is - the supply in which possession of the goods are transferred but the title on the same will be transferred at the future date? Show Answer

Q166) Which of the following is - the supply in which possession of the goods are transferred but the title of the goods is not transferred at all and thereby attains the character of the supply of service? Show Answer

Q167) Suppose XYZ Ltd. has a license to operate a particular business venture but he refrains from operating such business venture after an agreement with other business houses in the same line of business against receiving certain amount. Is this a supply of service? Show Answer

Q168) Which of the following is the supply even if made without consideration? Show Answer

Q169) What are the factors differentiating composite supply & mixed supply? Show Answer

Q170) What would be the tax rate applicable in case of composite supply? Show Answer

Q171) What would be the tax rate applicable in case of mixed supply? Show Answer

Q172) Which of the following supplies are naturally bundled? Show Answer

Q173) A _____ supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax. Show Answer

Q174) _____ means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Show Answer

Q175) _____ means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Show Answer

Q176) The definition of supply vide S. 7 is _____. Show Answer

Q177) Supply should be in the course of business of the _____. Show Answer

Q178) Schedule _____ deals with activities to be treated as supply even if made without consideration. Show Answer

Q179) Permanent transfer to business assets on which input tax credit has been availed _____ supply Show Answer

Q180) Permitting employees to make use of the office assets for personal use _____ supply. Show Answer

Q181) A consignment agent _____ liable for GST on goods supplied by him on behalf of the principal. Show Answer

Q182) A commission agent is liable for GST _____ Show Answer

Q183) Schedule _____ deals with activities to be treated as supply of goods or supply of services. Show Answer

Q184) Transfer of the title in goods is supply of _____. Show Answer

Q185) Installment of sale of goods is supply _____. Show Answer

Q186) Hire Purchase of goods is supply of _____. Show Answer

Q187) Financial Lease of goods is supply of _____. Show Answer

Q188) Disposal of goods is supply of _____. Show Answer

Q189) Transfer of right in goods is supply of _____. Show Answer

Q190) Transfer of undivided share in goods is supply of _____. Show Answer

Q191) Any lease to occupy land is supply of _____. Show Answer

Q192) Any tenancy to occupy land is supply of _____. Show Answer

Q193) Any easement to occupy land is supply of _____ Show Answer

Q194) Any license to occupy land is supply of _____ Show Answer

Q195) Coaching by teacher at his residence is _____ supply of service. Show Answer

Q196) Job-work performed by a job worker is _____ supply of service. Show Answer

Q197) Sale by the builder after the completion certificate is obtained will be _____. Show Answer

Q198) Delivery on CD of customized software made as per the requirement of customer is treated as supply of _____. Show Answer

Q199) Notice Pay paid by an employee to the employer is _____. Show Answer

Q200) Penalty for violation of contract is _____ service. Show Answer

Q201) Composite supply is treated as supply of _____ . Show Answer

Q202) Schedule _____ deals with activities to be treated neither as supply of goods nor as supply of services. Show Answer

Q203) A combined supply of goods and services may be a mixed supply or a composite supply. Show Answer

Q204) When there is a barter of goods or services, same activity constitutes supply as well as consideration. Show Answer

Q205) Import of services would be supply whether or not in the course of business. Show Answer

Q206) Import of services even for personal consumption would qualify as ‘supply’. Show Answer

Q207) Stock transfers between branches is not taxable supply. Show Answer

Q208) Free housing to the employees, provided in terms of the contract between the employer and employee, is not subject to GST. Show Answer

Q209) Supply of goods between principal and agent without consideration is also supply. Show Answer

Q210) Supply of services between principal and agent without consideration is also supply. Show Answer

Q211) Import of service from unrelated person for personal consumption with consideration is taxable. Show Answer

Q212) Import of service from unrelated person for business with consideration is not taxable. Show Answer

Q213) Import of service from unrelated person for personal consumption without consideration is not taxable. Show Answer

Q214) Import of service from unrelated person for business without consideration is taxable. Show Answer

Q215) Import of service from relative with consideration in the course or furtherance of business is taxable. Show Answer

Q216) Import of service from relative without consideration in the course or furtherance of business is not taxable. Show Answer

Q217) Import of service from relative for personal consumption with consideration is not taxable. Show Answer

Q218) Import of service from relative for personal consumption without consideration is not taxable. Show Answer

Q219) In case of a joint development agreement (JDA), the activity of providing the right to construct on a land belonging to the owner, is treated as a supply of service. Show Answer

Q220) Storing of business goods in the residential premise is exempt supply of service. Show Answer

Q221) Sale of packaged software is treated as supply of goods. Show Answer

Q222) Demurrage is taxable service. Show Answer

Q223) Fee for non-compete agreement is taxable service. Show Answer

Q224) Home delivery of food is taxable service. Show Answer

Q225) Supply of goods by Housing Co-operative Society to its members is to be treated as a supply of services. Show Answer

Q226) Services by an employee to the employer in the course of or in relation to his employment will be treated as service. Show Answer

Q227) Services of transportation of the deceased will be deemed to be supply of services. Show Answer

Q228) Lottery, betting and gambling are not taxable services, being actionable claims. Show Answer

Q229) Which of the following is an Inter-State supply? Show Answer

Q230) Which of the following is an intrastate supply? Show Answer

Q231) Which of the following transaction is inter-state supply of goods? Show Answer

Q232) Which of the following transaction is inter-state supply of goods involving movement of goods?
(1) Location of supplier is in Bangalore and location of recipient is in Mumbai and goods are shipped to Kolkata.
(2) Location of supplier is in Bangalore and place of supply is Mumbai
(3) Location of supplier and place of supply is Bangalore
(4) None of the above
Show Answer

Q233) Supply of goods in the course of import into the territory of India is Show Answer

Q234) Place of supply of a transaction in territorial waters is Show Answer

Q235) _____ is levied on inter-state supply of goods and services. Show Answer

Q236) IGST means Show Answer

Q237) _____ supply shall attract IGST. Show Answer

Q238) Unless and until notified, IGST shall not be levied on the inter-state supply of which of the following. Show Answer

Q239) What is the rate of tax of IGST? Show Answer

Q240) _____ is levied on imports of goods and services. Show Answer

Q241) Import/Export is treated as _____ in GST. Show Answer

Q242) “Inter-State supplies” means Show Answer

Q243) “Import of services” means the supply of any service, where - Show Answer

Q244) Zero rated supply includes Show Answer

Q245) The supply of goods to SEZ unit is treated as _____ in the hands of the supplier for eligibility of ITC. Show Answer

Q246) Place of supply in case of installation of elevator is Show Answer

Q247) Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is Show Answer

Q248) What is location of supply in case of importation of goods? Show Answer

Q249) Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the Show Answer

Q250) Place of supply of goods, other than supply of goods imported into, or exported from India, when supply does not involve movement of goods is the Show Answer

Q251) Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are assembled or installed is the Show Answer

Q252) Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are supplied on board a conveyance such as a vessel, an aircraft, a train or motor vehicle is the Show Answer

Q253) Where will be the place of supply when the goods are supplied on the direction of the third party? Show Answer

Q254) Where will be the place of supply of goods supplied in a train which is heading towards Delhi from Chennai, if the goods are taken on board at Coimbatore? Show Answer

Q255) In case of any ambiguity where the place of supply cannot be determined as provided in IGST Act, 2016 who will determine place of supply? Show Answer

Q256) The place of supply of goods imported into India shall be the Show Answer

Q257) The place of supply of goods exported from India shall be the Show Answer

Q258) Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for assistance in getting a commercial property in Kolkata. Which is the place of supply in this case? Show Answer

Q259) What is the place of supply of services where a restaurant provides catering service at the premise of the customer? Show Answer

Q260) Mr. X a resident from Pune conducts training for employees of P Ltd. being a registered person under GST based out in Chennai at a resort in Darjeeling. The place of supply in this case is: Show Answer

Q261) If XYZ Ltd. a company based out of Bangalore, awards online maintenance contract of its servers located in Mumbai office to Y INC, a company based out of USA, and as per the terms of the online maintenance Y INC shall be required to perform regular maintenance from USA using Internet, then the place of supply is Show Answer

Q262) Mr. Y residing in Ahmedabad appoints an architect in Delhi to provide Indian traditional home design for his proposed construction at Los Angeles, the place of supply of service is Show Answer

Q263) If NM shipping Co. located in Chennai charges ocean freight charges for transport of goods to California for a customer located in Bangalore, the place of supply of service will be Show Answer

Q264) The default rule of place of supply of services made to a registered person shall be the Show Answer

Q265) The default rule of place of supply of services made to any person other than a registered person if address on record exist shall be the Show Answer

Q266) The default rule of place of supply of services made to any person other than a registered person if address on record doesn’t exist shall be the Show Answer

Q267) Place of supply of services of architects in relation to the design of office building shall be the Show Answer

Q268) Place of supply of services in relation to lodging accommodation shall be the Show Answer

Q269) ABC Ltd. of Delhi has entered into a contract with KSM Training Ltd. of Mumbai for training and performance appraisal of its employees. The services were performed at Nainital Training Centre of KSM Training Ltd. Determine the place of supply of services in case ABC Ltd. is not registered. Show Answer

Q270) The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto shall be the Show Answer

Q271) The place of supply of services provided by way of transportation of goods, including by mail or courier, to a person other than a registered person, shall be the Show Answer

Q272) Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the Show Answer

Q273) The place of supply of passenger transportation services to a person other than a registered person, shall be the Show Answer

Q274) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle shall be the Show Answer

Q275) The place of supply of insurance services to a registered person, shall be the Show Answer

Q276) The provisions relating to Nature and Place of Supply are found in the _____ Act. Show Answer

Q277) Import of goods will be treated as _____ supply. Show Answer

Q278) Supply to international tourist from USA at a shop in Mumbai is _____ supply. Show Answer

Q279) Broadly, place of supply is based on the place of _____ of goods or services. Show Answer

Q280) Generally the place of supply of goods is the place of _____of goods or services. Show Answer

Q281) Where the supply _____ movement of goods, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. Show Answer

Q282) Where the supply_____ movement of goods, the place of supply shall be the location of such goods at the time of the delivery to the recipient. Show Answer

Q283) Re-import of goods exported earlier will _____ liable to GST. Show Answer

Q284) The place of supply of Training and performance appraisal services to a registered recipient is _____ of the recipient. Show Answer

Q285) The place of supply of Post-paid mobile connection services is the _____ of the recipient. Show Answer

Q286) The place of supply of Pre-paid mobile connection services is the location of _____ if the location /address of the recipient is not available. Show Answer

Q287) The Place of Supply of services by an architect in relation to immovable property outside India is the location of _____. Show Answer

Q288) The place of supply of training services will be where services are actually performed if the recipient is _____. Show Answer

Q289) The place of supply of services on board a conveyance shall be the location of the _____ scheduled point of departure of that conveyance for the journey. Show Answer

Q290) An event management company registered in New Delhi organizes an art exhibition displaying works of an international painter based in Dubai at Dubai and New Delhi. The place of supply is _____. Show Answer

Q291) Mr. D of Delhi being an event organizer hosted an exhibition at Mumbai to exhibit the products of M/s S Silks Ltd. of Singapore. The place of supply is _____. Show Answer

Q292) Mr. D of Dhaka being an event organizer hosted an exhibition in Mumbai to exhibit the products of M/s S Silks Ltd. of Shimla. The place of supply is _____. Show Answer

Q293) If XY Bank in USA charges loan processing charges to AB Co. located in India, the place of supply is _____. Show Answer

Q294) Place of supply of service for DTH by ABC Pvt. Ltd. Locate in Mumbai to customer in Patna is _____. Show Answer

Q295) Mr. X of Hyderabad not having bank account takes a demand draft in Kolkata from ABC Bank for his visa purpose. The place of supply is _____. Show Answer

Q296) The provider of AMC service outside India has entered into an agreement for an aircraft company PQR located in India AMC. The service provider providers repair service to the aircraft when it was in India. The place of service in this case is _____. Show Answer

Q297) The provisions relating to Nature and Place of Supply are found only in the IGST Act. Show Answer

Q298) Where the location of the supplier and the place of supply are in two different Union Territories, it is known as an inter-union supply. Show Answer

Q299) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-state trade. Show Answer

Q300) Any supplies made to SEZ unit/developer or vice versa are inter-state supplies. Show Answer

Q301) Broadly, place of supply is based on the place of sale of goods or services. Show Answer

Q302) Broadly, place of supply is based on the place where the property in the goods is transferred. Show Answer

Q303) Generally the place of supply of goods is the place of production of goods. Show Answer

Q304) Where the supply does not involve movement of goods, the place of supply shall be the location of such goods at the time at which the movement of goods terminates for delivery to the recipient. Show Answer

Q305) Where the supply does not involve movement of goods, the place of supply shall be the location of such goods at the time of the delivery to the recipient. Show Answer

Q306) Where the supply involves movement of goods, the place of supply of such goods depends upon whether the movement is by the supplier or the recipient. Show Answer

Q307) Where the supply does not involves movement of goods, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. Show Answer

Q308) Where the supply does not involve movement of goods, the place of supply of such goods shall be the location of such goods at the time at which the movement of goods terminates for delivery to the recipient. Show Answer

Q309) Where the goods are delivered by the supplier to a recipient on the direction of a third person the place of supply of such goods shall be the principal place of business of the supplier. Show Answer

Q310) Where the goods are delivered by the supplier to a recipient on the direction of a third person the place of supply of such goods shall be the principal place of business of the recipient. Show Answer

Q311) Where the goods are assembled by the supplier at site of the recipient, the place of supply shall be the registered address of the recipient. Show Answer

Q312) Where the goods are supplied on board a conveyance the place of supply shall be the first scheduled point of departure of that conveyance for the journey. Show Answer

Q313) A supply is treated as imports only if the Payment is made in convertible foreign exchange. Show Answer

Q314) In a B2B supply, the place of supply is normally the location of the registered recipient. Show Answer

Q315) In a B2C supply, the place of supply is normally the location of the recipient. Show Answer

Q316) The place of supply of catering services will be the location of the supplier. Show Answer

Q317) The place of supply of plastic surgery services will be the address on record of the recipient. Show Answer

Q318) The place of supply of health service will be the location where these services are actually performed whether the supplier and/or recipient are registered or not. Show Answer

Q319) The place of supply of training services will be where services are actually performed, whether the recipient is registered or not. Show Answer

Q320) The place of supply of services by way of admission to a sporting event will be the location of the registered recipient of service. Show Answer

Q321) The place of supply of services by way of organizing a sporting event will be the location of the registered recipient of service. Show Answer

Q322) Services of transportation of goods supplied to a registered person will be the location where goods are handed over for such transportation. Show Answer

Q323) The place of supply of passenger transportation service to a person shall be the location of the transporter. Show Answer

Q324) The place of supply services on board a conveyance is the location at which the service is supplied on board. Show Answer

Q325) For determining the place of supply of both goods and services supplied on board a conveyance, no distinction is made between registered and unregistered recipients. Show Answer

Q326) Place of Supply of Fixed Telephone Services is the billing address on record of the recipient. Show Answer

Q327) Place of Supply of Post-Paid Mobile Connection Services is the location of the supplier. Show Answer

Q328) Place of supply of Pre-paid Mobile Connection Services is the billing address of the recipient of service. Show Answer

Q329) Place of supply of Pre-paid Mobile Connection Services sold through internet is the location where the payment is received. Show Answer

Q330) Place of supply of banking services is always the location of where the service is performed. Show Answer

Q331) Goods taken to warehouse from port or customs station are subject to IGST. Show Answer