CA FINAL (MAY 22)

MCQ SESSION OF
CHAPTER 5:- PLACE OF SUPPLY

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 MCQ SESSION

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17th Feb TIME:- 8:30 to 10:30 PM For detailed time table, refer attached image

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Supply under GST

17/02/22
https://unacademy.com/course/mcq-of-ch-2-supply-under-gst/GUKSBB3P

Charges to GST
18/02/22
https://unacademy.com/course/mcq-of-ch-3-charges-to-gst/14WDUT6U

Exemption under GST - Part 1

21/02/22
https://unacademy.com/course/mcq-of-ch-4-exemption-under-gst-part-i/KTG8UWWO

Exemption under GST Part 2

22/02/22
12:00PM TO 2:00PM
https://unacademy.com/course/mcq-of-ch-4-exemption-under-gst-part-ii/8UGHD5SN

Place of supply
23/02/22
https://unacademy.com/course/mcq-of-ch-5-place-of-supply/9D3E5ESJ

Time of supply
24/02/22
https://unacademy.com/course/mcq-of-ch-6-time-of-supply/BCCCAM04
 Chapter 5. Place of Supply
1. Find out the Online Information and Database Access or Retrieval Services (OIDAR) out of the following?
(i) PDF document manually emailed by provider
(ii) PDF document automatically emailed by provider’s system.
(iii) Online course consisting of pre-recorded videos and downloadable PDFs
(iv) Individually commissioned content sent in digital form e.g., photographs
(v) Stock photographs available for automatic download
(a) (iii) and (v) (b) (i), (ii) and (v)
(c) (ii), (iii) and (v) (d) All of the above
Solution: (c)
Hint: OIDAR includes Sr No. ii, iii and v as per Sec 2(17) of IGST Act, 2017

2. Mrs. Manlata, a resident of Kota, holds an account in Punjab National Bank in Kota. Mrs. Manlata goes to Delhi
for work. During her visit to Delhi she takes certain services relating to her account from Punjab National bank in
Delhi in relation to some transaction to be carried out at Patna. What will be place of supply in this case?
a) The place of supply shall be Delhi b) The place of supply shall be Patna
c) The place of supply shall be Kota d) None of the above
Solution: (c)
Hint: Sec 12(12)- If Address on record of Recipient is available, than POS shall be Location of Recipient

3. Jet Airlines sells various products like Mobile Accessories, Coffee, Water Bottles, Package Foods etc. to its
passengers on board during the flight. The flight originates from Kota, halts at Goa and finally lands in
Thiruvananthapuram . What would be the place of supply of such products as per Sec. 10(1)(e).
a) Location where passengers buying goods disembark
b) Location where goods were taken on board
c) Thiruvananthapuram, the destination of journey
d) Kota, from where the journey begins
Solution: (b)
Hint: Sec 10(1)(e)- If goods supplied on board, than POS shall be Location goods taken on board.

4. Poonam Ltd., located and registered under GST in the State of Telangana, sells machinery from its showroom to
M/s. VATS (located and registered under GST in the State of Bihar). M/s. VATS requested to deliver the machinery
to Mrs. Sandhya (his landlord at his new rented office at UP). Poonam Ltd. sends the machinery with a proper E-
way bill to UP through a transporter, who made the delivery to Mrs. Sandhya.
Determine the place of supply of machinery sold by Poonam Ltd. to M/s. VATS in the above case.
a) Bihar b) UP
c) Telangana d) None of the above
Solution: (a)
Hint: Sec 10(1)(b)- If goods delivered on direction of 3rd person, than POS shall be Location of 3rd person.

5. M/s. Jodhabai Consultancy located and registered in Cuttak provided consultancy services to Prajakta Ltd., (located
and registered in Kolkata, West Bengal) for its hotel to be constructed on land situated in Nepal.
Determine the place of supply of consultancy services provided by M/s. Jodhabai Consultancy to Prajakta Ltd.:
a) Cuttak b) Kolkata, West Bengal
c) Nepal d) None of the above
Solution: (b)
Hint: Sec 12(2)- If services supplied to RP, than POS shall be Location of RP.
6. Masti Enterprises (P) Ltd., located and registered in Jamnagar, Gujarat, supplied spare parts (FOB basis) to Mrs.
Reena Khanna, an unregistered person, located in Delhi. Mrs. Reena Khanna booked the courier herself with Sathey
Courier Agency, registered in Mumbai for delivery in Delhi. Sathey Courier Agency picked up the goods from
Jamnagar and delivered the courier in Delhi while passing through the State of Punjab.
Determine the place of supply of service provided by Sathey Courier Agency to Mrs. Reena Khanna :
a) Jamnagar, Gujarat b) Delhi
c) Mumbai d) Punjab
Solution: (a)
Hint: Sec12(8)- If mail/courier services supplied, than POS = Location of goods are handed over for TRP

7. Mr. Ninad, an unregistered person residing in Kolhapur, Maharashtra, went to Tamilnadu for seeking registration
of his son, Mr. Karan in ICSI. Mr. Ninad got the demand draft generated at Kotak Bank Ltd., registered in Tamilnadu
against cash, for depositing the registration fee to ICSI. Mr. Ninad have a bank account in Kotak Bank Ltd.
Determine the place of supply of service provided by Kotak Bank Ltd., Tamilnadu to Mr. Ninad.
a) Tamilnadu b)Kolhapur
c) Maharashtra d) None of the above
Solution: (b)
Hint: Sec 12(12)- If Address on record of Recipient is available, than POS shall be Location of Recipient

8. Mr. Baburao, a resident of Gujarat, has booked a cable connection at his other home in Mumbai. His friend
Nagarjun, is resident of Tamilnadu, paid the charges for Baburao’s cable connection in Mumbai at the time of actual
installation. Mr. Nagarjun went to Chennai after making the payment. Both Baburao and Nagarjun are not
registered in GST.
Determine the place of supply of cable connection service provided by Cable Operator to Mr. Baburao:
(a) Ahmadabad ,Gujrat (b) Tamilnadu
(c) Mumbai (d) Chennai
Solution: (c)
Hint: Sec 12(11)- In case of DTH services, POS for fixed line shall be Location of fixed equipment is installed.

9. Mr. Raghurao Rajan, a resident of Satara, went to Golden Temple by bus. Mr. Raghurao Rajan, after visiting Golden
Temple, purchased a BSNL prepaid SIM from Gumnam Telecom in Punjab by paying cash. Mr. Raghurao Rajan took
the BSNL SIM and the same day boarded the bus to visit Red Fort at Delhi.
Determine the place of supply of BSNL SIM by Gumnam Telecom to Mr. Raghurao Rajan:
(a) Satara (b) Punjab
(c) Delhi (d) Agra
Solution: (b)
Hint: Sec 12(11)- in case of sale of pre-paid voucher, POS shall be place of sale of such vouchers.

10. M/s. Siddhivinayak Consultants, located and registered in Mumbai, Maharashtra provided architect services to
M/s. Ven Heusen Ltd., (located and registered in Gandhinagar, Gujarat) for its hotel to be constructed on land
situated in UK.
Determine the place of supply of consultancy services provided by M/s. Siddhivinayak Consultants to M/s Ven
Heusen Ltd.:
(a) Mumbai, Maharashtra (b) Gandhinagar, Gujarat
(c) UK (d) None of the above
Solution: (b)
Hint: Sec 12(3)- if Immovable property is outside India, than POS shall be location of recipient

11. Which of the following supply involving movement of goods is an intra-State supply?
 (a) Location of supplier in Goa and place of supply in Panaji
(b) Location of supplier in Punjab and place of supply in Chandigarh
(c) Location of supplier in Gujarat and place of supply on Rajasthan
(d) None of the above
Solution: (a)
Hint: Sec 8 -location of supplier and POS is different state, intra-state supply. Chandigarh is UT.

12. Place of supply in case of installation of Plant is

(a) Where the installation of plant is made
(b) Where the delivery of plant is taken
(c) Where the movement of plant commences from the supplier’s place
(d) Where address of the recipient is mentioned in the invoice
Solution: (a)
Hint: Sec10(1)(d)- If goods are installed at site, than POS shall be place of such installation.

13. Place of supply of Toy Article taken on board at Mumbai for an aircraft departing from Mumbai to Delhi via Jaipur
POS is
(a)Address of the aircraft carrier mentioned on the invoice of the supplier (b)Mumbai
(c)Delhi (d)Jaipur
Solution: (b)
Hint: Sec 10(1)(e)- If goods supplied on board, than POS shall be Location goods taken on board.

14. Location of supply in case of importation of goods:-

(a) Location of the importer, where the business of importer is situated
(b) Customs port area, where the goods are cleared for home consumption or warehousing.
(c) Owner of the goods
(d) Place where the goods are delivered after clearance from customs port
Solution: (a)
Hint: Sec 11(i) - If goods are imported into India, than POS shall be Location of importer.

15. Mr.Kay a Real Estate Agent in Shimla charges commission charges to company B Ltd. located in Punjab for
assistance in getting a commercial property in Jaipur. Which is the place of supply in this case?
(a)Surat (b)Jaipur
(c)Chandigarh (d)Punjab
Solution: (b)
Hint: Sec 12(3) – In case of services related to immovable property, than POS shall be Location such property.

16. What is the place of supply of services where a Balaji restaurant, Bandra(Mumbai) provides catering services
situated in Dadar(Mumbai) to R Ltd. (registered in Surat)
(a)Bandra (b)Dadar
(c)Surat (d)None of the above
Solution: (b)
Hint: Sec 12(4)-in case of catering services, POS shall be location where the services are actually performed

17. Mr. Pee a resident from Satara conducts training for employees of Pratibha Ltd. being a registered person under
GST based out in Kolkata at a resort in Shimla. The place of supply in this case is:
(a)Kolkata (b)Satara
(c)Shimla (d)None of the above
 Solution: (a)
Hint: : Sec 12(5)- In case of training services, POS shall be location of such registered person.

18. Place of supply of service for Dish TV by Kapoor Cables Pvt. Ltd. located in Nagpur to branch office of R Ltd. in
Sangli , head office of R Ltd. in Mumbai.
(a)Nagpur (b)Sangli
(c)Mumbai (d)None of the above
Solution: (b)
Hint: Sec 12(11)- In case of DTH services, POS for fixed line shall be Location of fixed equipment is installed.

19. Mr. Zee of Madhya Pradesh not having bank account takes a demand draft in Jaipur from ICICI Bank for his visa
purpose. The place of supply is
(a) Madhya Pradesh
(b) Jaipur
Solution: (a)
Hint: Sec 12(12)- If Address on record of Recipient is available, than POS shall be Location of Recipient

20. S ltd. Of Chennai acquires the business of A ltd. At Johansberg, South Africa. S ltd. Entered into a contract with
M/s. Krish & Krish Architects, Mumbai to do the interiors of the building of new business at South Africa. Place of
Supply is,
a) Chennai b) Johansberg
c) Mumbai d) None of the above
Solution: (a)
Hint: where POS is outside India than as per sec 13(2) POS shall be Location service recipeient.

21. Musicera Pvt. Ltd., owned by Nitish Daani – a famous classic singer – wishes to organise a ‘Nitesh Daani Music
Concert’ in Gurugram (Haryana). Musicera Pvt. Ltd. (Registered in Ludhiana, Punjab) enters into a contract with
an event management company, Supriya (P) Ltd. (Registered in Delhi ) for organising the said music concert at an
agreed consideration of Rs. 10,00,000. Supriya (P) Ltd. Books the lawns of Hotel Dumdum, Gurugram (Registered
in Haryana) for holding the music concert, for lump sum consideration of Rs. 4,00,000. Musicera Pvt. Ltd. Fixes
the entry fee to the music concert at Rs. 450. 4000 tickets for ‘Nitish Dani Music Concert’ are sold. Determine
Place of Supply in Following Cases.
Case 1:- services supplied by Musicera PVT. Ltd. To audiences by way of admission to the music concert.
a) Gurugram (Haryana) b) Ludhiyana Punjab
c) Delhi d) None of the above
Solution: (a)
Hint: Sec 12(6) – In case of admission to an event services, POS shall be Location where event is located.

Case 2:- Services supplied by Supriya (P) Ltd. To Musicera Pvt. Ltd. (Ludhiyana, Punjab) by way of organising the
music concert.
a) Gurugram (Haryana) b) Delhi
c) Ludhiyana Punjab d) None of the above
Solution: (c)
Hint: Sec 12(7)- If supply made to RP for organising an event, than POS shall be location of RP.

Case 3:- Services supplied by Hotel Dumdum (Gurugram, Haryana) to Supriya (P) Ltd. By way of accommodation
in Hotel lawns for organising the music concert
 a) Delhi b) Gurugram (Haryana)
c) Ludhiyana Punjab d) None of the above
Solution: (b)
Hint: Sec 12(3) – In case of accommodation services at hotel, POS shall be Location such Hotel.

22. Mr. X of Rajasthan provides online gaming services across India. He earns Rs. 12,00,000 from user of India (Including
Rs. 2,00,000 from Jammu & Kashmir user), and Rs. 5,00,000 from foreign users. (Rate of GST-18%) (Payment from
foreign users is received in convertible foreign exchange), Determine the Value of Taxable Supply.
a) 12L b) 10L
c) 17L d) 15L
Solution: (a)
Hint: 12L from Indian territory shall be taxable, 5L in FCC from abroad considered as Export subject to LUT.

23. A hotel chain X charges a consolidation sum of Rs. 30,000/- for stay in its two establishments in delhi and Agra,
where the stay in Delhi is for 2 nights and the stay Agra is for 1 night. Determine the Place of Supply,
a) For Rs. 30,000 Delhi b) For Rs. 30,000 Agra
c) For Rs. 22,000 Delhi, For Rs. 8,000 Agra d) None of the above.
Solution: (d)
Hint: [ For Rs. 20,000 Delhi & for Rs. 10,000 Agra]

24. There is a piece of land of area 20,000 square feet which is partly in Rajasthan say 12,000 square feet and partly
in Gujarat say 8,000 square feet. Site preparation work has been allotted to Mr. Z for Rs. 50L. Determine the place
of supply.
a) For 25L Rajasthan, For 25L Gujrat b) For 30L Rajasthan, For 20L Gujrat
c) For 50L Rajasthan d) None of the above
Solution: (b)
Hint: Sec 12(3) – where immovable property is located at more than 1 place, POS= proportionate to location

25. ABC has issued a release order to MN for display of advertisements relating to the ‘Ujjwala’ scheme on the
railway tickets that are that are sold from all the Stations in the States of Madhya Pradesh and Chhattisgarh.
Length of Railway truck from MP to Chhattisgarh 1000 KM in MP & 500 KM in Chhattisgarh,(value of supply=15L)
a) for 10L -> MP, For 5L -> Chhattisgarh. b) 15L -> MP.
c) 15L -> Chhattisgarh. d) None of the above.
Solution: (d)
Hint: Sec 12(3) – In case of services related to immovable property, than POS shall be Location such property.

26. Transportation of Goods (Most Appropriate Answer)

i)
Supplier Recipient Mode of Transport From->To
Mumbai US Vessel Mumbai -> US
a) Place of Supply Outside India no GST. b) Place of Supply within India, GST Will Be Charged.
c) Place of Supply outside India, But it is exempted. d) Place with in India, But it is exempt.
Solution: (c)
Hint: Sec 13(9) – Trp of Goods, POS shall be destination of goods.
 ii)
Supplier Recipient Mode of Transport From->To
US Mumbai Air US -> Mumbai
a) Place of Supply Outside India no GST. b) Place of Supply within India, GST Will Be Charged.
c) Place of Supply outside India, But it is exempted. d) Place of Supply with in India, But it is exempt.
Solution: (d)
Hint: Sec 13(9) – Trp of Goods, POS shall be destination of goods and exempt under Entry no 19
.
iii)
Supplier Recipient Mode of Transport From->To
Dubai Jaipur Air Dubai -> Jaipur
a) Place with in India, But it is exempt. b) Place of Supply within India, GST Will Be Charged.
c) Place of Supply outside India, But it is exempted. d) Place of Supply Outside India no GST.
Solution: (a)
Hint: Sec 13(9) – Trp of Goods, POS shall be destination of goods and it is exempt under Entry no 19

iv)
Supplier Recipient Mode of Transport From->To
Mumbai Jaipur (RP) Air Jaipur -> Mumbai
a) Place of Supply Mumbai, GST will be charged b) Place of Supply Jaipur, GST Will Be Charged.
c) Place of Supply outside India, No GST. d) None of the above.
Solution: (b)
Hint: Sec 12(8) – In case of Trp of Goods where recipient is RD, POS shall be location of RD.

v)
Supplier Recipient Mode of Transport From->To
Mumbai Jaipur (RP) Air Mumbai -> Dubai
a) Place of Supply Dubai no GST. b) Place of Supply Jaipur, GST Will Be Charged.
c) Place of Supply Jaipur, But it is exempted. d) Place of supply Mumbai, But it is exempt.
Solution: (c)
Hint: Sec 12(8) - Trp of Goods where recipient is RD, POS shall be location of RD and it is exempt EN 19A.

27. Mr ‘X’ (Mumbai) Supply of maintenance, Repairs & overhaul Services in respect of
→ Air Craft
→ Air Craft Engines
→ Other Aircraft Components or Part,
To Z ltd. (USA) in Bihar.
a) Mumbai b) USA
c) Bihar d) None of the above
Solution: (b)

Hint: Sec 13(3) – in case service require physical presence, POS =location of services actually performed.

28. M/s. Dhoom Furniture Mart, located and registered under GST in the State of Chhattisgarh, sells furniture
from its showroom to M/s. Lucky Dhaba (located and registered under GST in the State of Jharkhand). M/s.
Lucky Dhaba requested to deliver the furniture to Mr. Pyare Lal (his landlord at his new rented home at
 Patna, Bihar). M/s. Dhoom Furniture Mart sends the furniture with a proper E-way bill to Patna through a
transporter, who made the delivery to Mr. Pyare Lal.
Determine the place of supply of furniture sold by M/s. Dhoom Furniture Mart to M/s. Lucky Dhaba in
the above case.
a) Chhattisgarh b) Jharkhand
c) Patna, Bihar d) None of the above
Solution: (b)
Hint: Sec 10(1)(b)- If goods delivered on direction of 3rd person, than POS shall be Location of 3rd person.

29. Mr. Sunil Shetty, a Registered person in Mumbai, went to Vaishno Devi. by train. Mr. Sunil Shetty, after visiting
Vaishno Devi. temple, purchased a JIO prepaid SIM from Tantan Communications in Jammu by paying cash.
Mr. Sunil Shetty took the JIO SIM and the same day boarded the train to Delhi. He went to Agra thereafter, to
visit Taj Mahal.
Determine the place of supply of JIO SIM by Tantan Communications to Mr. Sunil Shetty:
(a) Mumbai (b) Jammu
(c) Delhi (d) Agra
Solution: (b)
Hint: Sec 12(11)- in case of sale of pre-paid voucher, POS shall be place of sale of such vouchers.

30. The All India Scientists Association (AISA) registered in Goa, contracted with event managers M/s. BA Ltd. of Kochi
for organising the National seminar of scientists at Gurugram and the highly esteemed real estate company XYZ
Ltd. Registered in Delhi offered sponsorship for the seminar. Mr. A, a scientist from Chennai paid for the fees to
attend the seminar at the Goa office of the AISA. Determine the place of supply of the various services supplied
herein.
i) Organisation of the event,
a) Kochin b) Goa
c) Delhi d) Gurugram
e) Channai
Solution: (b)
Hint: Sec 12(7)- If supply made to RP for organising an event, than POS shall be location of RP.

ii) Assigning of sponsorship,

a) Kochin b) Goa
c) Delhi d) Gurugram
e) Channai
Solution: (c)
Hint: Sec 12(7)- If supply made to RP for sponsorship services, than POS shall be location of RP.

iii) Admission to the event,

a) Kochin b) Goa
c) Delhi d) Gurugram
e) Channai
Solution: (d)
Hint: Sec 12(6) – In case of admission to an event services, POS shall be Location where event is located.

31. M/s. Dhoom Furniture Mart, located and registered under GST in the State of Chhattisgarh, sells furniture from its
showroom to M/s. Lucky Dhaba (located and registered under GST in the State of Jharkhand). M/s. Lucky Dhaba
requested to deliver the furniture to Mr. Pyare Lal (his landlord) at his new rented home at Patna, Bihar. M/s.
 Dhoom Furniture Mart sends the furniture with a proper e-way bill to Patna through a transporter who made the
delivery to Mr. Pyare Lal.
Determine the place of supply of furniture sold by M/s. Dhoom Furniture Mart to M/s. Lucky Dhaba in the above
case.
(a) Chhattisgarh (b) Jharkhand
(c) Bihar (d) Either Jharkhand or Bihar, at the option of the recipient
Solution: (b)
Hint: Sec 10(1)(b)- If goods delivered on direction of 3rd person, than POS shall be Location of 3rd person.

32. M/s. Buildwell Engineering Consultants, located and registered under GST in Gurugram, Haryana, provided
architectural services to Taj India Ltd., located and registered under GST in Mumbai, Maharashtra, for its hotel to
be constructed on land situated in Dubai.
Determine the place of supply of architectural services provided by M/s. Buildwell Engineering Consultants to Taj
India Ltd.:
(a) Gurugram, Haryana (b) Mumbai, Maharashtra
(c) Dubai (d) Either Maharashtra or Dubai, at the option of the recipient
Solution: (b)
Hint: Sec 12(3) – In case of services related to immovable property, then POS shall be Location such property.

33. Aflatoon Spares (P) Ltd., located and registered under GST in Haryana, supplied spare parts (FOB basis) to Mr. Laxmi
Khurana, an unregistered person, located in Rajasthan. Mr. Laxmi Khurana booked the courier himself with Black
Dart Courier (P) Ltd., registered under GST in Delhi for delivery in Rajasthan. Black Dart Courier (P) Ltd. picked up
the goods from Haryana and delivered the courier in Rajasthan while passing through the State of Uttar Pradesh.
Determine the place of supply of service provided by Black Dart Courier (P) Ltd. to Mr. Laxmi Khurana:
(a) Haryana (b) Delhi
(c) Rajasthan (d) Uttar Pradesh
Solution: (a)
Hint: Sec12(8)- If mail/courier services supplied, than POS = Location of goods are handed over for TRP

34. Mr. Javed, an unregistered person residing in Hisar, Haryana, went to Delhi for seeking admission of his child - Mr.
Arjun - in CA IPCC. Mr. Javed got the demand draft generated at ICIDI Bank Ltd., registered under GST in Sahibabad,
Uttar Pradesh against cash, for depositing the registration fee to the ICAI.
Mr. Javed does not have a bank account in ICIDI Bank Ltd. and the bank doesn’t have any policy of KYC requirements
(name, address and other identity verification policy) for customers not having account with any of its branch in
India.
Determine the place of supply of service provided by ICIDI Bank Ltd., Delhi to Mr. Javed.
(a) Delhi (b) Uttar Pradesh
(c) Either Delhi or Uttar Pradesh, at the option of the recipient (d) Haryana
Solution: (b)
Hint: Sec 12(12)- Banking services, if address not available on record, POS shall be location of supplier.

35. Lucky Singh, a resident of Noida, U.P. (working in a private firm), wentto Himachal Pradesh for a family
vacation via Delhi-Chandigarh- Himachal Pradesh in his own car. After entering Chandigarh, his car broke down
due to some technical issue. He called ‘ONROARDS’ - an emergency roadside car assistance company (registered
under GST in Delhi) to repair the car. The car was repaired by the staff of ‘ONROARDS’. ‘ONROARDS’ does not
have a record of the addresses of the persons taking the car assistance service. The value of supply amounted to
₹ 50,000 (being labour charges ₹ 40,000 and spares ₹ 10,000). The bill was supposed to be generated online
though the server, but due to some technical issue, it was not so generated.Determine the place of supply in
the given case.
(a) Delhi (b) Chandigarh
(c) Noida, U.P (d) Himachal Pradesh
Solution: (a)
Hint: Sec 12(2) – services provided to URD where address not exist on record, POS shall be location of supplier