GST Titan Quiz

What are the parameters which we need to consider for determining whether given supplies are Intra State or Inter State supplies?

• Location of supplier and place of supply
• Location of recipient and place of supply
• Location of supplier and location of recipient

Mr. Popat of Gujarat purchased goods from Teerathram & Co.in Punjab. As per the contract, Mr. Popat is required to take the delivery of the goods from the factory of Teerathram & Co. located in Punjab and get the same transported to Gujarat on his own. Place of supply is:

• Gujarat
• Punjab

Gangadhar Ltd. (Mumbai, Maharashtra) wants to open a new branch office at Gurugram, Haryana. It purchases a building for office from Gajodhar Builders (Gurugram). It also enters into a separate contract with Gajodhar Builders for purchase of pre-installed office furniture and fixtures in the building. Place of supply for (a) office building and (b) pre-installed office furniture and fixtures, is:

• (a) Mumbai, Maharashtra and (b) Gurugram, Haryana
• (a) Gurugram, Haryana and (b) Mumbai, Maharashtra
• (a) Mumbai, Maharashtra and (b) Mumbai, Maharashtra
• (a) Not applicable and (b) Gurugram, Haryana

Tolaram Ltd. (a supplier registered in Uttar Pradesh having principal place of business at Noida) asks Bholaram Ltd. of Ahmedabad, Gujarat to deliver 50 washing machines to its buyer Jholaram Ltd. at Jaipur, Rajasthan. The place of supply of supply between Tolaram Ltd. and Jholaram Ltd. is ___________ and place of supply of supply between Bholaram Ltd. and Tolaram Ltd. is:

• (a) Rajasthan; Uttar Pradesh
• (b) Uttar Pradesh; Gujarat
• (c) Uttar Pradesh; Rajasthan
• (d) Rajasthan; Gujarat

Mr. Bindusaar, unregistered under GST law, places an order on Amazing.in - an e-commerce platform - for supply of a laptop of latest configuration for his son, which is to be delivered at his residential address located in Bareilly, Uttar Pradesh. Mr. Bindusaar, while placing the order on the e-commerce platform - Amazing.in, provides the billing address of his apartment located in Mumbai Maharashtra.

• Mumbai Maharashtra
• Bareilly, Uttar Pradesh

In a New Delhi-Kota train, goods were taken on board at Mathura (U.P.) Station. Mr. Rajat boarded the train at Sawai Madhopur (Rajasthan) station and consumed the goods at Kota (Rajasthan). Place of supply is:

• New Delhi
• Mathura (U.P.)
• Sawai Madhopur (Rajasthan)
• Kota (Rajasthan)

Sudarshan Associates, Chartered Accountants, registered in Delhi, enters into contract with corporate office of Preeti Builders registered and located in Punjab for conduct of audit. For this purpose, the officers have to visit its Haryana and Uttarakhand warehouses also. Turnover of Uttarakhand warehouse is more than Haryana warehouse. Place of supply is:

• Delhi
• Punjab
• Uttarakhand
• Haryana

Mr. A from Uttar Pradesh (UP) has handed over goods to Blue Dart in Delhi to deliver goods in Maharashtra. What is place of supply if Mr. A is registered ?

• Uttar Pradesh (UP)
• Delhi
• Maharashtra

Mr. A from Uttar Pradesh (UP) has handed over goods to Blue Dart in Delhi to deliver goods in Maharashtra. What is the place of supply if Mr. A is unregistered?

• Uttar Pradesh (UP)
• Delhi
• Maharashtra

Galaxy Cube Private Ltd., Delhi made supply of goods in the territorial waters to Blue Waters, registered in the State of Maharashtra. Such place in territorial water was at a distance of 5 nautical miles to the baseline of coastal State of Gujarat and 7 nautical miles to the baseline of coastal State of Goa. Place of supply is

• Delhi

• Maharashtra

• Gujarat

• Goa