Place of Supply MCQ | 50 Free MCQs on GST
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 |
