Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. The place of supply of goods exported from India shall be the
a. Location of the importer
b. Location of the exporter
c. Location of the agent of exporter
d. Location outside India
Q. Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh forassistance in getting a commercial property in Kolkata. Which is the place of supply in this case?
a. Delhi
b. Chandigarh
c. Kolkata
d. None of the above
Q. Mr. X a resident from Pune conducts training for employees of P Ltd. being a registered personunder 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
Q. 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
Q. Mr. Y residing in Ahmedabad appoints an architect in Delhi to provide Indian traditional homedesign for his proposed construction at Los Angeles, the place of supply of service is
a. Los Angele
b. Ahmedabad
c. Delhi
d. None of the above
Q. If NM shipping Co. located in Chennai charges ocean freight charges for transport of goods toCalifornia 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
Q. 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
Q. The default rule of place of supply of services made to any person other than a registeredperson 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
Q. The default rule of place of supply of services made to any person other than a registeredperson 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
Q. 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
Q. 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
Q. ABC Ltd of Delhi has entered into a contract with KSM Training Ltd. of Mumbai for training and performance 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
Q. 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 thereto 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
Q. 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
Q. Place of supply of services in relation to mobile connection for pre-paid customers other thanthrough 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