mock test in place of supply under gst for preparing CA Inter, CA IPCC, CA Final, CS executive, CS professional, CMA Inter, CMA Final, GST practitioner exam, competitive exams.
Place of supply is important to determine the nature of sale (inter-state, intra-state,
import or export) and the State where State component of GST will accrue.
GST is a destination based tax i.e., consumption tax, which means tax will be levied
where goods and services are consumed and will accrue to that state thus, it is of
immense importance that the place of supply of any transaction is determined correctly.
place of supply in gst
Quiz-summary
0 of 30 questions completed
Questions:
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
Information
Subject :- GST CA Inter
Chapter :- Location of Supplier and Place of Supply – Test 1
Questions :- 30
You have already completed the quiz before. Hence you can not start it again.
Quiz is loading...
You must sign in or sign up to start the quiz.
You have to finish following quiz, to start this quiz:
Results
0 of 30 questions answered correctly
Your time:
Time has elapsed
You have reached 0 of 0 points, (0)
Average score |
|
Your score |
|
Categories
- GST CA Final 0%
- GST CA Inter 0%
-
Thanks for participating in online mock test
Regards
Mock test Team
Give feedback for more requirement for Mock test
At
ekvijteam@gmail.com
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- Answered
- Review
-
Question 1 of 30
1. Question
1 pointsWhat shall be the place of supply in case of insurance services provided by an Insurance Co. to an unregistered person ?
Correct
Incorrect
-
Question 2 of 30
2. Question
1 pointsBirla 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 ?
Correct
Incorrect
-
Question 3 of 30
3. Question
1 pointsABC 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 ?
Correct
Incorrect
-
Question 4 of 30
4. Question
1 pointsPQR 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 ?
Correct
Incorrect
-
Question 5 of 30
5. Question
1 pointsSumit 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 ?
Correct
Incorrect
-
Question 6 of 30
6. Question
1 pointsSection 13 of IGST Act, 2017 defines place of supply of
Correct
Incorrect
-
Question 7 of 30
7. Question
1 pointsSection 13 of IGST Act, 2017 defines place of supply of services where location of supplier or location of recipient is
Correct
Incorrect
-
Question 8 of 30
8. Question
1 pointsWhether provision of section 13 of IGST Act, 2017 are applicable where location of both the supplier and recipient is outside India ?
Correct
Incorrect
-
Question 9 of 30
9. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 10 of 30
10. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 11 of 30
11. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 12 of 30
12. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 13 of 30
13. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 14 of 30
14. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 15 of 30
15. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 16 of 30
16. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 17 of 30
17. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 18 of 30
18. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 19 of 30
19. Question
1 pointsWhat shall be the place of supply, where services are provided by a supplier of services in respect of organisation of event ?
Correct
Incorrect
-
Question 20 of 30
20. Question
1 pointsMr.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 ?
Correct
Incorrect
-
Question 21 of 30
21. Question
1 pointsJames 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 ?
Correct
Incorrect
-
Question 22 of 30
22. Question
1 pointsWhat shall be the place of supply whee the entertainment event services are provided at more than one location, including taxable territory ?
Correct
Incorrect
-
Question 23 of 30
23. Question
1 pointsWhat shall be the place of supply where the immovable property linked services are provided at more than one location, including taxable territory ?
Correct
Incorrect
-
Question 24 of 30
24. Question
1 pointsTanys 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 ?
Correct
Incorrect
-
Question 25 of 30
25. Question
1 pointsWhat shall be the place of supply where services are provided by a banking company to its accountholders ?
Correct
Incorrect
-
Question 26 of 30
26. Question
1 pointsWhat shall be the place of supply where services are provided in respect of hiring means of transport upto 1 month ?
Correct
Incorrect
-
Question 27 of 30
27. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 28 of 30
28. Question
1 pointsWhat 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 ?
Correct
Incorrect
-
Question 29 of 30
29. Question
1 pointsJapan 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 ?
Correct
Incorrect
-
Question 30 of 30
30. Question
1 pointsWhat shall be the place of supply where services are provided to a registered person in respect of hiring of aircraft and vessels ?
Correct
Incorrect
place of supply of services under gst,place of supply of goods under gst,place of supply in gst,gst place of supply,place of supply