GST CA Inter MCQs – Place of Supply of Goods and Services

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Location of Supplier and Place of Supply of Goods and Services

Question – 1

X of UP visits to the Croma store in Delhi, purchases a washing machine amounting Rs. 1,50,000 and brought back the washing machine to UP. He did not provide his address to the Croma store. What shall be the place of supply in such a case ?

a. UP
b. Haryana
c. Delhi
d. None of the above




Question – 2

Jain booked hotel Taj for two days in Delhi, one day in Mumbai and two days in Goa. Hotel Taj charged a consolidated amount of Rs. 1,25,000. What shall be the place of supply ?

a. Delhi
b. Mumbai
c. Goa
d. Location of each of the above mentioned states

Question – 3

Bet Airways has issued a ticket pass to Arun, who is a registered person in Haryana, for travel anywhere in India. The pass will be used by Arun in future and hence the departure place is not known at the time of issue of pass. What shall be the place of supply in such a case ?

a. Location of supplier
b. Location of recipient
c. Location of departure place of conveyance
d. None of the above




Question – 4

N, a non-resident, provided repair services in respect of a software through electronic means to Mr. R of India. What shall be the place of supply in respect of such services ?

a. Location of Mr. N
b. Location of Mr. R
c. Location from where services are provided by Mr. N
d. Location where software is installed

Question – 5

Anil Logistics Pvt. Ltd. of Canada gave 10 buses on lease to a registered entity, Tanya Logistics Pvt. Ltd. of New Delhi for rent of Rs. 80 lakhs for 2 months. What shall be the place of supply in such a case ?

a. Canada
b. New Delhi
c. Mumbai
d. None of the above




CA Inter MCQs GST or Indirect Tax

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