Top 50+ Solved Nature and Place of Supply MCQ Questions Answer
Q. Which of the following is an inter-State supply?
a. Supplier of goods located in Delhi and place of supply of goods is to an SEZ located in Delhi
b. Supplier of goods located in Delhi and place of supply of goods in Jaipur
c. Supplier of goods located in Delhi and place of supply of goods is to an SEZ located in Chandigarh
d. All the above
Q. Which of the following is an intrastate supply?
a. Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi
b. Supplier of goods located in Delhi and place of supply of goods in Jaipur
c. Supplier of goods located in Delhi and place of supply of goods in Delhi
d. All the above
Q. Which of the following transaction is inter-state supply of goods?
a. Location of supplier is in Lucknow, UP and location of recipient is in Mumbai.
b. Location of supplier is in Lucknow, UP and place of supply is Mumbai
c. Location of supplier and place of supply is Lucknow, UP
d. None of the above
Q. Supply of goods in the course of import into the territory of India is
a. Intrastate supply
b. Inter-State supply
c. Export
d. Neither Export nor Import
Q. Place of supply of a transaction in territorial waters is
a. Location of the supplier
b. Location of the recipient
c. Coastal state where the nearest point of the appropriate baseline is located
d. None of the above
Q. is levied on inter-state supply of goods and services.
a. CGST
b. SGST
c. IGST
d. Both (a) and (b)
Q. Unless and until notified, IGST shall not be levied on the inter-State supply of which of thefollowing.
a. Industrial alcohol
b. Works contract
c. Petroleum
d. None of the above
Q. Import/Export is treated as in GST.
a. Intra-state supply
b. Inter-state supply
c. Non-taxable supply
d. Exempted supply
Q. “Inter-State supplies” means
a. Any supply where the location of the supplier and the place of supply are in the same state
b. Any supply where the location of supplier and the place of supply are in the different states
c. Any supply where location of the supplier and place of supply are outside the country
d. None of these
Q. “Import of services” means the supply of any service, where -
a. The supplier of service is located outside India
b. The recipient of service is located in India
c. The place of supply of service is in India
d. All of the above