Place of Supply MCQ | 50 Free MCQs on GST
Place of Supply MCQ
1. Which of the following is an inter-State supply?
(a) Supplier of goods located in Delhi and place of supply of goods is to an SEZ located in Delhi
(b) Supplier of goods located in Delhi and place of supply of goods in Jaipur
(c) Supplier of goods located in Delhi and place of supply of goods is to an SEZ located inChandigarh
(d) All the above
2. Which of the following is an intrastate supply?
(a) Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi
(b) Supplier of goods located in Delhi and place of supply of goods in Jaipur
(c) Supplier of goods located in Delhi and place of supply of goods in Delhi
(d) All the above
3. Which of the following transaction is inter-state supply of goods?
(a) Location of supplier is in Lucknow, UP and location of recipient is in Mumbai.
(b) Location of supplier is in Lucknow, UP and place of supply is Mumbai
(c) Location of supplier and place of supply is Lucknow, UP
(d) None of the above
4. 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 areshipped 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
(a) 1 and 2
(b) 1 and 3
(c) 2 and 3
(d) 4
5. Supply of goods in the course of import into the territory of India is
(a) Intrastate supply
(b) Inter-State supply
(c) Export
(d) Neither Export nor Import
6. Place of supply of a transaction in territorial waters is
(a) Location of the supplier
(b) Location of the recipient
(c) Coastal state where the nearest point of the appropriate baseline is located
(d) None of the above
7. _______ is levied on inter-state supply of goods and services.
(a) CGST
(b) SGST
(c) IGST
(d) Both (a) and (b)
8. IGST means
(a) Inter-state GST
(b) Integrated GST
(c) Import GST
(d) International GST
9. _______ supply shall attract IGST.
(a) Intra-State
(b) Inter-State
(c) Intra state and inter-state
(d) Local
10. Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following.
(a) Industrial alcohol
(b) Works contract
(c) Petroleum
(d) None of the above
| Answers: 1)All the above 2)Supplier of goods located in Delhi and place of supply of goods in Delhi 3)Location of supplier is in Lucknow, UP and place of supply is Mumbai 4)1 and 2 5)Inter-State supply 6)Coastal state where the nearest point of the appropriate baseline is located 7)IGST 8)Integrated GST 9)Inter-State 10)Petroleum |
11. What is rate of tax of IGST?
(a) CGST rate
(b) SGST rate
(c) CGST + SGST rate
(d) VAT rate
12. ______ is levied on imports of goods and services.
(a) SGST
(b) CGST
(c) IGST
(d) VAT
13. Import/Export is treated as _______ in GST.
(a) Intra-state supply
(b) Inter-state supply
(c) Non-taxable supply
(d) Exempted supply
14. “Inter-State supplies” means
(a) Any supply where the location of the supplier and the place of supply are in the same state
(b) Any supply where the location of supplier and the place of supply are in the different states
(c) Any supply where location of the supplier and place of supply are outside the country
(d) None of these
15. “Import of services” means the supply of any service, where –
(a) The supplier of service is located outside India
(b) The recipient of service is located in India
(c) The place of supply of service is in India
(d) All of the above
16. Zero rated supply includes
(a) Export of goods or/and services
(b) Supply of goods or/and services to a SEZ developer or SEZ Unit
(c) Supply of goods or/and services by a SEZ developer or SEZ Unit
(d) Both (a) and (b)
17. The supply of goods to SEZ unit is treated as in the hands of the supplier for eligibility of ITC.
(a) Exempt Supply
(b) Deemed Taxable Supply
(c) Export of Supplies
(d) Non-taxable supply
18. Place of supply in case of installation of elevator is
(a) Where the movement of elevator commences from the supplier’s place
(b) Where the delivery of elevator is taken
(c) Where the installation of elevator is made
(d) Where address of the recipient is mentioned in the invoice
19. Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is
(a) Address of the aircraft carrier mentioned on the invoice of the supplier
(b) Delhi
(c) Jaipur
(d) Hyderabad
20. What is location of supply in case of importation of goods?
(a) Customs port where the goods are cleared
(b) Location of the importer
(c) Place where the goods are delivered after clearance from customs port
(d) Owner of the goods
| Answers: 11)CGST + SGST rate 12)IGST 13)Inter-state supply 14)Any supply where the location of supplier and the place of supply are in the different states 15)All of the above 16)Both (a) and (b) 17)Deemed Taxable Supply 18)Where the installation of elevator is made 19)Delhi 20)Location of the importer |
21. Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the
(a) Location of the goods at the time at which the movement terminates for delivery
(b) Location of the goods at the time at which the movement starts for delivery
(c) Location of the principal place of business of the recipient
(d) Location of the principal place of business of the supplier
22. 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
(a) Location of the supplier
(b) Location of the goods at the time of the delivery to the recipient
(c) Location of the goods at the time of purchase order
(d) Location of the recipient
23. 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
(a) Location of the agent of the recipient
(b) Location of the recipient
(c) Location of the supplier
(d) Place of the such assembly or installation
24. 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 vessel, an aircraft, a train or motor vehicle is the
(a) Location of the recipient
(b) Location of the supplier
(c) Location at which such goods are taken on board
(d) None of the above
25. Where will be the place of supply when the goods are supplied on the direction of the third party?
(a) Location of the supplier
(b) Location of the recipient
(c) Location of the third party
(d) Any of the above
26. 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?
(a) Delhi
(b) Chennai
(c) Coimbatore
(d) None of the above
27. 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?
(a) Central Government or State Government on the recommendation of the Council
(b) Central Government and State Government on the recommendation of the Council
(c) In a manner as may be prescribed
(d) Central Government
28. The place of supply of goods imported into India shall be the
(a) Location of the importer
(b) Location of the exporter
(c) Location of the agent of exporter
(d) None of the above
29. The place of supply of goods exported from India shall be the
(a) Location of the importer
(b) Location of the exporter
(c) Location of the agent of exporter
(d) Location outside India
30. 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?
(a) Delhi
(b) Chandigarh
(c) Kolkata
(d) None of the above
| Answer: 21)Location of the goods at the time at which the movement terminates for delivery 22)Location of the goods at the time of the delivery to the recipient 23)Place of the such assembly or installation 24)Location at which such goods are taken on board 25)Location of the third party 26)Coimbatore 27)In a manner as may be prescribed 28)Location of the importer 29)Location outside India 30)Kolkata |
31. What is the place of supply of service where a restaurant provides catering service at the premiseof the customer?
(a) Address of the restaurant from where the food is supplied
(b) Customer premise where catering service is provided
32. 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:
(a) Chennai
(b) Pune
(c) Darjeeling
(d) None of the above
33. 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 \
(a) Bangalore
(b) Mumbai
(c) USA
(d) None of the above
34. 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
(a) Los Angeles
(b) Ahmedabad
(c) Delhi
(d) None of the above
35. 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
(a) Chennai
(b) California
(c) Bangalore
(d) None of the above
36. The default rule of place of supply of services made to a registered person shall be the
(a) Location of the registered person
(b) Location of the service provider
(c) Location where the service is provided
(d) Any of the above
37. 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
(a) Location where service is rendered
(b) Location of the service provider
(c) Location of the recipient
(d) Any of the above
38. 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
(a) Location where service is rendered
(b) Location of the service provider
(c) Location of the recipient
(d) Any of the above
39. Place of supply of services of architects in relation to the design of office building shall be the
(a) Location of the supplier
(b) Location of the recipient
(c) Location of such office building
(d) Any of the above
40. Place of supply of services in relation to lodging accommodation shall be the
(a) Location of the supplier
(b) Location of the recipient
(c) Location at which the lodging accommodation is located
(d) Any of the above
| Answer: 31)Customer premise where catering service is provided 32)Chennai 33)Mumbai 34)Los Angeles 35)California 36)Location of the registered person 37)Location of the recipient 38)Location of the service provider 39)Location of such office building 40)Location at which the lodging accommodation is located |
41. ABC Ltd of Delhi has entered into a contract with KSM Training Ltd. of Mumbai for training andperformance 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.
(a) Mumbai
(b) Nainital
(c) Delhi
(d) Any of the above
42. 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 there to shall be the
(a) Place where the event is actually held
(b) Location of the supplier of service
(c) Location of the recipient of service
(d) Any of the above
43. The place of supply of services provided by way of transportation of goods, including by mail orcourier, to a person other than a registered person, shall be the
(a) Place at which such goods are handed over for their transportation
(b) Location of the supplier of service
(c) Location of the recipient of service
(d) Any of the above
44. Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the
(a) Location where such prepayment is received as such vouchers are sold
(b) Location of the supplier of service
(c) Location of the recipient of service
(d) Any of the above
45. The place of supply of passenger transportation services to a person other than a registered person, shall be the
(a) Location of the supplier of service
(b) Place where the passenger embarks on the conveyance for a continuous journey
(c) Place of destination of the journey
(d) Any of the above
46. The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle shall be the
(a) Location of the supplier of service
(b) Place where the passenger embarks on the conveyance for a continuous journey
(c) Location of the first scheduled point of departure of that conveyance for the journey
(d) Place of destination of journey
47. The place of supply of insurance services to a registered person, shall be the
(a) Location of the supplier
(b) Location of the recipient
(c) Location where the services are performed
(d) Any of the above
| Answer: 41)Nainital 42)Place where the event is actually held 43)Place at which such goods are handed over for their transportation 44)Location where such prepayment is received as such vouchers are sold 45)Place where the passenger embarks on the conveyance for a continuous journey 46)Location of the first scheduled point of departure of that conveyance for the journey 47)Location of the recipient |
