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CA Final Place of Supply — practice questions — page 2

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 31–60 of 81.

If the recipient's location is not available in ordinary business, the place of supply isRead the answer and worked solution →Repairs of goods made physically available by the recipient are supplied where the services areRead the answer and worked solution →A repair done remotely by electronic means is supplied where the goods areRead the answer and worked solution →Which goods are outside the repair performance rule?Read the answer and worked solution →A service needing the individual recipient's physical presence is supplied where it isRead the answer and worked solution →A cross-border property service is supplied where the propertyRead the answer and worked solution →Service supplied at several places including India. Place of supply is theRead the answer and worked solution →Bank services to its account holders (cross-border) are supplied atRead the answer and worked solution →For intermediary services under section 13, the place of supply is the location of theRead the answer and worked solution →Hiring of a yacht for up to one month falls under the rule giving the place as theRead the answer and worked solution →Cross-border transport of goods (not mail or courier) is supplied at the goods'Read the answer and worked solution →Online information and database access services are supplied at theRead the answer and worked solution →A recipient is deemed in the taxable territory if how many non-contradictory conditions hold?Read the answer and worked solution →Which is a listed condition for locating an OIDAR recipient in the taxable territory?Read the answer and worked solution →Government may notify services whose place of supply isRead the answer and worked solution →An 'account' for section 13 banking purposes means an account bearingRead the answer and worked solution →Liability to pay tax on goods arises at theRead the answer and worked solution →Time of supply of goods: invoice date or theRead the answer and worked solution →Excess payment received up to this amount over the invoice may follow invoice date at supplier's optionRead the answer and worked solution →For goods on reverse charge, one limb of time of supply is the date after how many days from the supplier's invoice?Read the answer and worked solution →For reverse charge goods, time of supply is theRead the answer and worked solution →For a voucher whose supply is identifiable, the time of supply is its date ofRead the answer and worked solution →If the time of supply cannot be otherwise determined and a periodical return is due, it is theRead the answer and worked solution →Time of supply for interest or late fee on delayed payment is the date the supplierRead the answer and worked solution →Time of supply of services is theRead the answer and worked solution →Where the invoice is not issued in time and no payment is received, service time of supply is the date ofRead the answer and worked solution →If the first two limbs fail, service time of supply is when recipientRead the answer and worked solution →For services from an overseas associate, earlier of payment orRead the answer and worked solution →Payment came before a rate change, invoice after. Time of supply isRead the answer and worked solution →Under section 14, bank credit counts as payment date if credited after how many working days from the rate change?Read the answer and worked solution →

Worked practice questions

If the recipient's location is not available in ordinary business, the place of supply is

  1. the supplier's location
  2. the place of the contract
  3. the nearest customs office
  4. India as a default
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Correct answer: A. the supplier's location

The proviso to section 13(2) falls back on the supplier's location when the recipient's location is not available.

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Repairs of goods made physically available by the recipient are supplied where the services are

  1. ordered by the recipient
  2. actually performed
  3. paid for by the recipient
  4. delivered after repair
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Correct answer: B. actually performed

Services needing goods to be made physically available to the supplier are supplied where they are actually performed.

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A repair done remotely by electronic means is supplied where the goods are

  1. serviced from afar
  2. billed to the recipient
  3. situated at time of supply
  4. exported after repair
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Correct answer: C. situated at time of supply

The proviso says that for remote electronic provision the location of the goods at the time of supply is the place of supply.

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