Test your knowledge by attempting a Quiz on Place of Supply
Results
#1. Which section of GST Act applies to decide the Place of supply of services where location of supplier and recipient is in India.
Correct Answer: C) Section 12 of IGST Act 2017
Explanation: Section 12 of the IGST Act, 2017 specifies the provisions regarding Place of supply of services where location of supplier and recipient is in India.
#2. In the case of services, what is used to determine the place of supply when both the supplier and recipient are located in India?
Correct Answer: a) Location of the Supplier and recipient.
Explanation: Location of the Supplier and Recipient: The GST laws consider the location of both the supplier of services and the recipient of services to determine the place of supply. It’s important to establish where each party is situated.
#3. What is the place of supply for restaurant services where food is consumed at the restaurant?
Correct Answer: a) Location of the restaurant
Explanation: The place of supply for restaurant services is the location of the restaurant where the food is consumed.
#4. In the case of international travel services, what is the place of supply?
Correct Answer: c) Location of the airport of departure
Explanation: For international travel services, the place of supply is the location of the airport of departure of the passenger.
#5. What is the place of supply for services related to an immovable property?
Correct Answer: c) Location of the immovable property
Explanation: The place of supply for services related to an immovable property, such as real estate services, is the location of the immovable property itself.
#6. Which section of GST Act provides for determining the place of supply for specific services?
Correct Answer: b) Section 6
Explanation: Section 6 of the IGST Act, 2017 provides specific rules for determining the place of supply for various services.
#7. What is the place of supply, in case of goods exported from India?
Option : d) location outside India
Explanation : As per Section 11(b) of the Integrated Goods and Services Tax (IGST) Act, 2017, the place of supply of exported from India shall be the location outside India.
#8. As per Section 11 of IGST Act, 2017 what is the place of supply of goods imported into India?
Correct Answer = a) Location of Importer
Explanation: Section 11 of the Integrated Goods and Services Tax (IGST) Act, 2017 deals with the determination of the place of supply of goods imported into India. According to Section 11, the place of supply of goods imported into India shall be the location of the importer.
