Place of Supply MCQ | 50 Free MCQs on GST

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