Time and Place of Supply

What is time of supply of goods, in case of forward charge?

• (a) Date of issue of invoice

• (b) Due date of issue of invoice

• (c) Date of receipt of consideration by the supplier

• (d) Earlier of (a) & (b)

What is the time of supply of vouchers when the supply with respect to the voucher is identifiable?

• (a) Date of issue of voucher

• (b) Date of redemption of voucher

• (c) Earlier of (a) & (b)

• (d) (a) & (b) whichever is later

What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service?

• (a) Date of issue of invoice

• (b) Date on which the supplier receives payment

• (c) Date of provision of service

• (d) Earlier of (a) & (b)

What is the time of supply of vouchers when the supply with respect to the voucher is not identifiable?

• (a) Date of issue of voucher

• (b) Date of redemption of voucher

• (c) Earlier of (a) & (b)

• (d) (a) & (b) whichever is later

What is the time of supply of service in case of reverse charge mechanism?

• (a) Date of payment as entered in the books of account of the recipient

• (b) Date immediately following 60 days from the date of issue of invoice

• (c) Date of invoice

• (d) Earlier of (a) & (b)

Which of the following supply involving movement of goods is an intra-State supply?

• (a) Location of supplier in Kerala and place of supply in Tamil Nadu

• (b) Location of supplier in Karnataka and place of supply in Karnataka

• (c) Location of supplier in Kerala and place of supply on Andhra Pradesh

• (d) None of the above

What is location of supply in case of importation of goods?

• (a) Customs port where the goods are cleared

• (b) Location of the importer

• (c) Place where the goods are delivered after clearance from customs port

• (d) Owner of the goods

Place of supply of service for DTH by ABC Pvt. Ltd. located in Mumbai to customer in Patna is

• (a) Mumbai

• (b) Patna

• Both (a) and (b)

• None of the above

Place of Business is:

• A place from where the business is ordinarily carried on, place where a taxable person stores his goods, supplies or receives goods or services or both

• A place where a taxable person maintains his books of account

• A place where a taxable person is engaged in business through an agent

• All of the above

Place of supply in case of installation of elevator is

• Where the movement of elevator commences from the supplier’s place

• Where the delivery of elevator is taken

• Where the installation of elevator is made

• Where address of the recipient is mentioned in the invoice