Place of Supply MCQ | 50 Free MCQs on GST

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