22. Place of Supply of Goods and Service

Q 1. What is the need for the Place of Supply of Goods and Services under GST?

Q 2. Why are place of supply provisions different in respect of goods and services?

Q 3. What proxies or assumptions in a transaction can be used to determine the place of supply?

Q 4. What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions?

Q 5. What would be the place of supply where goods are removed?

Q 6. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person?

Q 7. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?

Q 8. What is the default presumption for place of supply in respect of B2B supply of services?

Q 9. What is the default presumption for place of supply in respect of unregistered recipients?

Q 10. The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply? Explanation clause to section 6(5) of the IGST Act)

Q 11. What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?

Q 12. What will be the place of supply of goods in respect of transport of goods by courier?

Q 13. What will be the place of supply if a person travels from Mumbai to Delhi and back to Mumbai?

Q 14. Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?

Q 15. What will be the place of supply for mobile connection? Can it be the location of supplier?

Q 16. A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply?

Q 17. A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?

Q 18. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?

Leave a Reply

Your email address will not be published. Required fields are marked *