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Table of Contents 1.3 Levy and Collection (Taxable event) MCQ 1.5. Taxability of
Composite and Mixed Supply MCQ 1.6 Location and place of the supplier of GST
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1.6 Location
and place of the Supplier of Goods and Services
1.Where a supply of service is made from a place of business for which
the registration has been obtained, the location of supplier of service shall
be
A. The location of
such place of business
B. The location of
the usual place of residence of the supplier
C. Either The
location of such place of business or the location of the usual place of
residence of the supplier
D. Any of the above
Answer: A) The location of such
place of business
2.Where a supply of service is made from a fixed establishment elsewhere
i.e. a place other than the place of business for which registration has been
obtained, the location of supplier of service shall be
A. The location of
such place of business
B. The location
such fixed establishment
C. The location of
the usual place of residence of the supplier
D. Any of the above
Answer: B) The location such fixed
establishment
3.Where the supply involves movement of goods, whether by the supplier
or the recipient or by any other person, the place of supply of goods shall be
A. The location of
the goods at the time at which the movement of goods terminates for delivery to
the recipient
B. The location of
the goods at the time at which the movement of goods originates for delivery to
the recipient
C. The location of
such goods at the time of the delivery to the recipient
D. Any of the above
Answer: A) The location of the
goods at the time at which the movement of goods terminates for delivery to the
recipient
4.Where goods are delivered by the supplier to a recipient or any other
person on the direction of third person, whether acting as an agent or
otherwise, before or during movement of goods, either by way of transfer of
document of title to the goods or otherwise, the place of supply of goods shall
be
A. The principal
place of business of such third person
B. The principal
place of business of the recipient of goods
C. The principal
place of business of supplier of goods
D. None of the
above
Answer: A) The principal place of
business of such third person
5.Where the supply does not involve movement of goods, whether by the
supplier or recipient, the place of supply of goods shall be
A. The location of
supply of such goods at the time of the delivery to the recipient
B. The location of
the supplier
C. Location of the
recipient
D. Any of the above
Answer: A) The location of supply
of such goods at the time of the delivery to the recipient
6.Where goods are assembled or installed at site, the place of supply of
goods shall be
A. The location of
the supplier
B. The location of
the recipient
C. The place of
such installation or assembly
D. Any of the above
Answer: C) The place of such
installation or assembly
7.Where the goods are supplied on board a conveyance, including a
vessel, an aircraft, a train or a motor vehicle, the place of supply of goods
shall be
A. The location of
the supplier
B. Location of the
recipient
C. The location at
which such goods are taken on board
D. Any of the above
Answer: C) The
location at which such goods are taken on board
8.Where the goods are supplied on board a conveyance, including a
vessel, an aircraft, a train or a motor vehicle, the place of supply of goods
shall be
A. The location of
the supplier
B. Location of the
recipient
C. The first
schedule point of departure of that conveyance for the journey
D. Any of the above
Answer: C) The first
schedule point of departure of that conveyance for the journey
9.Where restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery is provided to the registered person, the place of supply of such service shall be
A. The location of
such registered person
B. The location of
the supplier of services
C. Either the
location of such registered person or the location of the supplier of services
D. Any of the above
Answer: A) The location of such
registered person
10.Where restaurant and catering services, personal grooming, fitness,
beauty treatment, health service including cosmetic and plastic surgery is
provided to any person other than a registered person, the place of supply of
such service shall be
A. The location of
the supplier of the services
B. The location of
the recipient of services
C. The location of
the recipient where the address on record exists and the location of the
supplier of service in other cases
D. Any of the above
Answer: C) The location of the
recipient where the address on record exists and the location of the supplier
of service in other cases
11.Where the services in relation to training and performance appraisal
are provided to a registered person, the place of supply of such service shall
be
A. The location of
the supplier of the services
B. The location of
such registered person
C. Either the
location of such registered person or the location of the supplier of the
services
D. Any of the above
Answer: B) The location of such
registered person
12. Where the services in relation to training and performance appraisal
are provided to a person other than registered person, the place of supply of
such service shall be
A. The location of
the supplier of the services
B. The location of
the recipient of services
C. The location
where the services are actually performed
D. Any of the above
Answer: C) The location where the
services are actually performed
13.Where the services are provided by the way of admission to a
cultural, artistic, sporting, scientific or educational, entertainment event,
the place of supply of such service shall be
A. The location of
the supplier of the services
B. The location of
the recipient of services
C. The place where
the event is actually held
D. Any of the above
Answer: C) The place where the
event is actually held
14.Where the services are provided to registered person by way of
organisation of a cultural, artistic, sporting, scientific or educational,
entertainment event including supply of services in relation to a conference,
fair, exhibition, celebration or similar events, the place of supply of such
service shall be
A. The location of
the supplier of the services
B. The place where
the event is actually held
C. The location of
such registered person
D. Any of the above
Answer: C) The location of such
registered person
15. Where the services are provided to a person other than registered
person by way of organisation of a cultural, artistic, sporting, scientific or
educational, entertainment event including supply of services in relation to a
conference, fair, exhibition, celebration or similar events, the place of
supply of such service shall be
A. The location of
the supplier of the services
B. The place where
the event is actually held
C. The place where
the event is actually held and if the event is held outside India, the place of
supply shall be the location of the recipient
D. Any of the above
Answer: C) The place where the
event is actually held and if the event is held outside India, the place of
supply shall be the location of the recipient
16.Where the services by way of transportation of goods, including by
mail or courier are provided to a registered person, the place of supply of
such service shall be
A. The location of
the supplier of the services
B. The location of
such registered person
C. The location at
which such goods are handed over for their transportation
D. Any of the above
Answer: B) The location of such
registered person
17. Where the services by way of transportation of goods, including by
mail or courier are provided to a person other than registered person, the
place of supply of such service shall be
A. The location of
the supplier of the services
B. The location of
such registered person
C. The location at
which such goods are handed over for their transportation
D. Any of the above
Answer: C) The location at which
such goods are handed over for their transportation
18.Where passenger transportation services are provided to a registered
person, the place of supply of such service shall be
A. The location of
such registered person
B. The place where
the passenger embarks on the conveyance for a continuous journey
C. The place where
the passenger disembarks from the conveyance
D. Any of the above
Answer: A) The location of such
registered person
19. Where passenger transportation services are provided to person other
than a registered person, the place of supply of such service shall be
A. The place where
the passenger embarks on the conveyance for a continuous journey
B. The place where
the passenger disembarks from the conveyance
C. The place of
supplier of service
D. Any of the above
Answer: A) The place where the
passenger embarks on the conveyance for a continuous journey
20.What will be the place and kind of GST chargeable, if Rajni of Delhi
makes a supply of goods to Meena of Gujarat?
A. Gujarat, CGST
and SGST
B. Delhi, CGST and SGST
C. Gujarat, IGST
D. Delhi, IGST
Answer: C) Gujarat, IGST
21.Neeta of Mumbai (Maharashtra) enters into an agreement with Ruchi of Ahmedabad (Gujarat) for installation of a machine in her factory at Goa. What shall be your answer if the machine has to be installed in Ruchi’s factory at Pune (Maharashtra)?
A. Ahmedabad, CGST
and Ahmedabad SGST
B. Maharashtra,
CGST and Maharashtra SGST
C. Maharashtra,
IGST
D. Ahmedabad, IGST
Answer: B) Maharashtra, CGST and
Maharashtra SGST
22.Baljeet of Delhi imported the goods into India from the following countries:
ITALY; JAPAN; CHINA; KOREA. Determine the place of supply and nature of GST
payable by R.
A. India, CGST
B. India, CGST and
SGST
C. India, SGST
D. India, IGST
Answer: D) India, IGST
23.Mr. Praveen of Rajasthan placed an order on Neha of Germany to
dispatch goods to James of France. Determine the place of supply and nature of
GST payable by Mr. Praveen?
A. Inside India,
IGST
B. Outside India,
IGST
C. Inside India,
CGST and SGST
D. Outside India,
No GST Payable
Answer: D) Outside India, No GST
Payable
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