Place of Supply MCQ | 50 Free MCQs on GST

Place of Supply MCQ

Place of Supply MCQ
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

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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

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1 Response

  1. Manikanta says:

    Thank you for sharing this information,

    i got so confused thank you for sharing this Questions. Please share some more questions

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