Location of Supplier and Place of Supply of GST- Test1

What shall be the place of supply in case of insurance services provided by an Insurance Co. to an unregistered person ?

Birla Life Insurance provided insurance services to Ghanshyam, who is an unregistered person and his address does not exist in the records of the Company. What  shall be the place of supply in such a case ?

ABC Ltd, a news agency registered in Haryana, provided advertisement services by way of publishing an advertisement in newspapers, to Government agency. The news has been published in the newspapers of Pune edition. Mumbai edition, Delhi edition and Haryana edition. What shall be the place of supply ?

PQR Ltd., an advertisement Company registered in Haryana, provided advertisement services by way of publishing ads in trains, to Government agency. The advertisements has been made in the trains which travel from Delhi to Mumbai. What shall be the place of supply ?

Sumit Pvt Ltd,m an advertisement Company registered in Pumjab provided advertisement services to Government agency. The Company has made advertisements in cinema halls in the states of Haryana, Punjab, Chattisgarh  and Rajasthan . What shall be the place of supply in above case ?

Section 13 of IGST Act, 2017 defines place of supply of

Section 13 of IGST Act, 2017 defines place of supply of services where location of supplier or location of recipient is

Whether provision of section 13 of IGST Act, 2017 are applicable where location of both the supplier and recipient is outside India ?

What shall be the place of supply, where the goods are physically made available by the recipient of services to the supplier of services, to provide services in respect of such goods ?

What shall be the place of supply, where the services have been provided by the supplier of services from a remote location to the recipient of services in respect in respect of goods ?

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

What shall be the place of supply where the services have been provided by the supplier of services in respect of goods which are temporarily imported into India for repairs and are re-exported after repairs without actually been put to use in India ?

What shall be the place of supply where the services have been provided to an individual, which require physical presence of such individual for performance of such services ?

Mr.N a non-resident came to India for providing beauty treatment services to Mr.R of India in Mumbai. What shall be the  place of supply in respect of such services, if Mr.R is a registered taxable person in Delhi ?

Mr.M, a non-resident, came to India for providing beauty treatment services to Mr.H of India in Mumbai on behalf of ABC Ltd., which is registered in Uttarkhand. What shall be the place of supply in respect of such services ?

What shall be the place of supply where the services have been provided by a supplier of services to the recipient of services in respect of an immovable property ?

Mr.M a resident of USA entered into an agreement with Mr.G of Germany, wherein Mr.G will provide interior decoration services to Mr.M in respect of immovable property located in India. What shall be the place of supply in respect of such services ?

Mr.M a resident of India entered into an agreement with Mr.G of Germany, wherein Mr.G will provide immovable property linked services to Mr.M. What shall be the place of supply in respect of such services, if the immovable property is located in USA ?

What shall be the place of supply, where services are provided by a supplier of services in respect of organisation of event ?

Mr.A of USA provided services in respect of organising an event to Mr.C of Mumbai. What shall be the place of supply, where the even was organised in Goa ?

James of Europe provided services in respect of organising an event to Chandu of Bihar. What shall be the place of supply, where the even was organised in Australia ?

What shall be the place of supply whee the entertainment event services are provided at more than one location, including taxable territory ?

What shall be the place of supply where the immovable property linked services are provided at more than one location, including taxable territory ?

Tanys of Germany provided services in respect of organising an event to Manish of New Delhi. The event was held in USA and Assam, for which Tanya charged a consolidated bill of Rs.25,00,000. What shall be the place of supply in such a case ?

What shall be the place of supply where services are provided by a banking company to its accountholders ?

What shall be the place of supply where services are provided in respect of hiring means of transport upto 1 month ?

What shall be the place of supply where services are provided to a registered person in respect of hiring of means of transport for more than 1 month ?

What shall be the place of supply where services are provided to an unregistered person in respect of hiring  of means of transport  for more than 1 month and the address of recipient does not exist with the supplier ?

Japan Airlines gave 5 aeroplanes on lease to Jet Airways for Rs.8 crores per month for 1 year. What shall be the place of supply in such a case ?

What shall be the place of supply where services are provided to a registered person in respect of hiring of aircraft and vessels ?