Place of Supply MCQ | 50 Free MCQs on GST

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