Top 50+ Solved Nature and Place of Supply MCQ Questions Answer
Q. Zero rated supply includes
a. Export of goods or/and services
b. Supply of goods or/and services to a SEZ developer or SEZ Unit
c. Supply of goods or/and services by a SEZ developer or SEZ Unit
d. Both (a) and (b)
Q. The supply of goods to SEZ unit is treated as in the hands of the supplier for eligibility ofITC.
a. Exempt Supply
b. Deemed Taxable Supply
c. Export of Supplies
d. Non-taxable supply
Q. Place of supply in case of installation of elevator is
a. Where the movement of elevator commences from the supplier’s place
b. Where the delivery of elevator is taken
c. Where the installation of elevator is made
d. Where address of the recipient is mentioned in the invoice
Q. Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalorevia Hyderabad is
a. Address of the aircraft carrier mentioned on the invoice of the supplier
b. Delhi
c. Jaipur
d. Hyderabad
Q. What is location of supply in case of importation of goods?
a. Customs port where the goods are cleared
b. Location of the importer
c. Place where the goods are delivered after clearance from customs port
d. Owner of the goods
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, whensupply involves movement of goods is the
a. Location of the goods at the time at which the movement terminates for delivery
b. Location of the goods at the time at which the movement starts for delivery
c. Location of the principal place of business of the recipient
d. Location of the principal place of business of the supplier
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, whensupply does not involve movement of goods is the
a. Location of the supplier
b. Location of the goods at the time of the delivery to the recipient
c. Location of the goods at the time of purchase order
d. Location of the recipient
Q. Place of supply of goods, other than supply of goods imported into, or exported from India,where the goods are assembled or installed is the
a. Location of the agent of the recipient
b. Location of the recipient
c. Location of the supplier
d. Place of the such assembly or installation
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are supplied on board a conveyance such as vessel, an aircraft, a train or motor vehicle is the
a. Location of the recipient
b. Location of the supplier
c. Location at which such goods are taken on board
d. None of the above
Q. Where will be the place of supply when the goods are supplied on the direction of the thirdparty?
a. Location of the supplier
b. Location of the recipient
c. Location of the third party
d. Any of the above
Q. Where will be the place of supply of goods supplied in a train which is heading towards Delhifrom Chennai, if the goods are taken on board at Coimbatore?
a. Delhi
b. Chennai
c. Coimbatore
d. None of the above
Q. In case of any ambiguity where the place of supply cannot be determined as provided in IGSTAct, 2016 who will determine place of supply?
a. Central Government or State Government on the recommendation of the Council
b. Central Government and State Government on the recommendation of the Council
c. In a manner as may be prescribed
d. Central Government
Q. The place of supply of goods imported into India shall be the
a. Location of the importer
b. Location of the exporter
c. Location of the agent of exporter
d. None of the above
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