Time, Place and Value of Supply under GST

What is the tome of supply of vouchers in respect of services when the supply with respect to the vouchers is identifiable?

• Date of Issue of voucher

• Date of redemption of voucher

• Earlier of (A) and (B)

• (A) and (B) whichever is later

In case of continuous supply of services, where due date of payment is ascertainable from the contract, invoice shall be issued

• Before or at the time when the supplier of services receives the payment

• On or before the due date of payment

• Either (A) or (B)

• None of the above

Value of services rendered is Rs. 1,18,000. Date of issue of invoice is 5^th Sept. Advance received of Rs. 20,000 on 20^th August. Balance amount received on 7^th Sept. What is the time of supply of services?

• 5^th Sept – Rs. 1,18,000

• 20^th August - Rs. 1,18,000

• 20^th August – Rs 20,000 and 5^th Sept – Rs. 98,000

• 20^th August – Rs 20,000 and 7^th Sept – Rs. 98,000

What is the time of supply of goods liable to tax under reverse charge mechanism?

• Date of receipt of goods

• Date on which the payment is made

• Date immediately following 30 days from the date of issue of invoice by the supplier

• Earlier of (A) or (B) or (C)

What is the time of supply of service if the invoice is not issued within 30 days from the date of supply of service and no advance payments are received?

• Date of issue of invoice by the supplier

• Date of completion of supply of service

• Date of receipt of payment by the supplier

• Date of receipt of payment or date of issue of invoice, whichever is earlier

Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is

• Address of the aircraft carrier mentioned on the invoice of the supplier

• Delhi

• Jaipur

•  Hyderabad

The place of supply of goods imported into India shall be the

• Location of the importer

• Location of the exporter

• Location of the agent of exporter

• None of the above

The default rule of place of supply of services made to a registered person shall be the

• Location of the registered person

• Location of the service provider

• Location where the service is provided

• Any of the above

The place of supply of passenger transportation services to a person other than a registered person, shall be the

• Location of the supplier of service

• Place where the passenger embarks on the conveyance for a continuous journey

• Place of destination of the journey

• Any of the above

When is transaction value treated as value of supply

• When price is the sole consideration

• When parties are unrelated

• Both (A) and (B)

• None of the above