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CA Final Place of Supply — practice questions

Explore 81 free Place of Supply questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Place of Supply questions and exercises with answers

Showing questions 1–30 of 81.

For moving goods, the place of supply is where theRead the answer and worked solution →Goods shipped from Pune arrive in Chennai. Place of supply isRead the answer and worked solution →Goods go to a third person's nominee. Place of supply is hisRead the answer and worked solution →For goods not moved, place of supply is their location atRead the answer and worked solution →For goods assembled or installed at site, the place of supply is the place ofRead the answer and worked solution →Snacks are sold on board a train. The place of supply is where the goods areRead the answer and worked solution →If the place of supply of goods cannot be determined, it is fixedRead the answer and worked solution →For goods exported from India, the place of supply is theRead the answer and worked solution →Services to a registered person within India: place of supply is theRead the answer and worked solution →An architect designs a building. The place of supply of the service is where theRead the answer and worked solution →Hotel lodging in Goa is booked by a Delhi firm. Place of supply isRead the answer and worked solution →Accommodation for a wedding reception is hired. Place of supply is where theRead the answer and worked solution →Property service on land abroad, for an Indian recipient. Place of supply is theRead the answer and worked solution →Property in several States: the supply is treated as made inRead the answer and worked solution →Restaurant and catering services are supplied where the services areRead the answer and worked solution →Cosmetic surgery done in Jaipur on a Delhi patient. Place of supply isRead the answer and worked solution →Training given to an unregistered person is supplied where the services areRead the answer and worked solution →A ticket to a cricket match is sold. Place of supply is the place where theRead the answer and worked solution →Event organisation for an unregistered person, held in India, is suppliedRead the answer and worked solution →Courier services to an unregistered sender are supplied where goods areRead the answer and worked solution →Passenger transport to an unregistered person: supplied where passengerRead the answer and worked solution →Services on board an aircraft are supplied at the location of theRead the answer and worked solution →For a fixed telecom line or dish antenna, the place of supply is where it isRead the answer and worked solution →For post-paid mobile service, the place of supply is the recipient'sRead the answer and worked solution →A SIM recharge voucher sold through a distributor is supplied at theRead the answer and worked solution →Banking and financial services are supplied at the recipient's location on theRead the answer and worked solution →Insurance to an unregistered person is supplied at the recipient's location onRead the answer and worked solution →Ads for a State Government are supplied in each State in proportion toRead the answer and worked solution →Section 13 applies when the supplier or recipient isRead the answer and worked solution →Default place of supply when a party is outside India is the location ofRead the answer and worked solution →

Worked practice questions

For moving goods, the place of supply is where the

  1. movement ends at delivery
  2. movement first starts
  3. goods were produced
  4. supplier has his office
Show answer and solution

Correct answer: A. movement ends at delivery

For a supply involving movement of goods, the place of supply is fixed where the goods are when their movement terminates for delivery to the recipient.

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Goods shipped from Pune arrive in Chennai. Place of supply is

  1. Pune, the dispatch point
  2. Chennai, the delivery point
  3. Mumbai, a transit port
  4. the buyer's home State
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Correct answer: B. Chennai, the delivery point

Movement of the goods terminates in Chennai, so Chennai is the place of supply of this goods supply.

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Goods go to a third person's nominee. Place of supply is his

  1. warehouse near supplier
  2. State of the supplier
  3. principal place of business
  4. final delivery location
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Correct answer: C. principal place of business

Under the bill-to ship-to rule, the third person is deemed to have received the goods, so his principal place of business is the place of supply.

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