1

CA Jasmeet Singh Arora

GST Practice Session 02

Topics Covered : Place of Supply & Charge under GST

Illustration 01
With reference to GST law, Determine the place of supply with reason in the following
circumstances
Mizu Machine Ltd., registered in the State of Andhra Pradesh, supplied a machinery to
Keyan Wind Farms Ltd., registered in the State of Karnataka. However, this machinery
was assembled and installed at the wind mill of Keyan Wind Farms Ltd., which was
located in the State of Tamilnadu.
[RTP May 24]
Solution
Section 10(1)(d) of the IGST Act, 2017 provides that if the supply involves goods which
are to be installed or assembled at site, the place of supply is the place of such
installation or assembly.
Thus, the place of supply is the site of assembly of machine, i.e. Tamilnadu.

Illustration 02
Discuss briefly the place of supply of goods purchased over the counter in one State
and transported to another State by the buyer
[MTP May 24]
Solution
There are cases where an unregistered person purchases goods over the counter (OTC)
in one State and thereafter, transports the goods to another State (generally, the State
where he resides). For instance, migrant workers, tourists, etc. who come to a State for
work, tourism, etc. and purchase goods in that State to take it to their respective State.
Similarly, in automobile sector, the residents of a State may travel to another State to
purchase vehicle from that State to take advantage of lower registration charges and
road tax, which vary from State to State and thereafter, take the vehicle to their State.
Where the supply of goods is made to a person other than a registered person, the
place of supply shall be the location as per the address of the said person recorded in
the invoice issued in respect of the said supply and the location of the supplier where
the address of the said person is not recorded in the invoice.
For this purpose, recording of the name of the State of the said person in the invoice
shall be deemed to be the recording of the address of the said person.

Illustration 03
An event management company provided services for organizing a sporting event for a
Sports Federation which is held in multiple States?
What would be the place of supply of services in this case?
[MTP May 24 & MTP Sep 24]

Solution
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CA Jasmeet Singh Arora

In case of an event, if the recipient of service is registered, the place of supply of

services for organizing the event is the location of such person. However, if the
recipient is not registered, the place of supply is the place where event is held.
Since the event is being held in multiple states and a consolidated amount is charged
for such services, the place of supply will be deemed to be in each State in proportion
to the value for services determined in terms of the contract or agreement entered into
in this regard.
In the absence of a contract or agreement between the supplier and recipient of
services, the proportionate value of services made in each State (where the event is
held) will be computed in accordance with IGST Rules by the application of generally
accepted accounting principles.

Illustration 04
With reference to GST law, Determine the place of supply with reasons in the following
independent circumstances:-
Miss Kanika of Kolkata (West Bengal) visited to Jodhpur Law University (Rajasthan) and
paid her college fees by purchasing a demand draft from a bank located in the
University campus. Miss Kanika did not have any account with the bank.
[RTP May 24]
Solution
Section 12(12) of the IGST Act, 2017 provides that the place of supply of banking and
other financial services, including stock broking services to any person is the location of
the recipient of services in the records of the supplier of services. However, if the
location of recipient of services is not available in the records of the supplier, the place
of supply is the location of the supplier of services.
Therefore, since the location of recipient is not available in the records of the supplier,
the place of supply is the location of the supplier of services, i.e. Rajasthan (or Jodhpur)

Illustration 05
Mr. Shubh, director of Star Company Private Limited, provided service to the company
for remuneration of Rs. 1,25,000. Briefly answer whether GST is applicable in the below
mentioned independent cases? If yes, who is liable to pay GST?
1. Mr. Shubh is an independent director of Star Company Private Limited and not an
employee of the company.
2. Mr. Shubh is an executive director, i.e. an employee of Star Company Private
Limited. Out of total remuneration amounting to 1,25,000, 60,000 has been
declared as salaries in the books of Star Company Private Limited and subjected to
TDS under section 192 of the Income-Tax Act (IT Act). However, Rs. 65,000 has been
declared separately other than salaries in the Star Company Private Limited’s
accounts and subjected to TDS under section 194J of the IT Act as professional
services
[MTP May 24 & RTP May 21]
Solution
1. As per Para I of Schedule III of the CGST Act,2017 services by an employee to the
employer in the course of or in relation to his employment are non-supplies, i.e.
they are neither supply of goods nor supply of services. Services provided by the
independent directors who are not employees of the said company to such
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CA Jasmeet Singh Arora

company, in lieu of remuneration as the consideration for the said services, are
clearly outside the scope of Schedule III of the CGST Act and are therefore taxable.
Further, such remuneration paid to the directors is taxable in hands of the company,
on reverse charge basis. Thus, GST is applicable in this case and Star Company
Private Limited is liable to pay GST.
2. The part of director’s remuneration which is declared as salaries in the books of a
company and subjected to TDS under section 192 of the Income-tax Act (IT Act), is
not taxable being consideration for services by an employee to the employer in the
course of or in relation to his employment in terms of Schedule III of the CGST
Act,2017. Further, the part of employee director’s remuneration which is declared
separately other than salaries in the company’s accounts and subjected to TDS
under section 194J of the IT Act as fees for professional or technical services are
treated as consideration for providing services which are outside the scope of
Schedule III and is therefore, taxable. The recipient of the said services i.e. the
company, is liable to discharge the applicable GST on it on reverse charge basis.

In lieu of the above provisions, 60,000 declared as salaries in the books of Star
Company Private Limited and subjected to TDS under section 192 of the Income-Tax Act
(IT Act), is not taxable being consideration for services by an employee to the employer
in the course of or in relation to his employment in terms of Schedule III of the CGST
Act,2017.

Further, 65,000 declared separately other than salaries in the Star Company Private
Limited’s accounts and subjected to TDS under section 194J of the IT Act as professional
services is treated as consideration for providing services which is outside the scope of
Schedule III of the CGST Act,2017 and is therefore, taxable. The
recipient of the said services i.e. the Star Company Private Limited, is liable to discharge
the applicable GST on it on reverse charge basis

Illustration 06
State the person liable to pay GST in the following independent services provided:
1. Sapna Builders, registered in Haryana, rented out 20 residential units owned by it in
Jain Society to Anant Technologies, an IT based company registered in the State of
Haryana, for accommodation of its employees.
2. M/s. Verma Consultants, a partnership firm registered in Delhi as a regular tax payer,
paid sponsorship fees of Rs. 1,50,000 at a seminar organized by a private NGO (a
partnership firm) in Delhi.
[MTP May 24 & RTP May 23]
Solution
1. Services provided by way of renting of residential dwelling for use as residence
except where the residential dwelling is rented to a registered person is exempt
from GST. Further, tax on service provided by way of renting of residential
dwelling to a registered person is payable by the recipient under reverse charge.
Therefore, in the given case, Anant Technologies is liable to pay GST on the
residential dwellings taken on rent by it from Sapna Builders, under reverse charge
mechanism.
2. In case of services provided by any person by way of sponsorship to any body
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CA Jasmeet Singh Arora

corporate or partnership firm, GST is liable to be paid under reverse charge by such
body corporate or partnership firm located in the taxable territory.
Since in the given case, sponsorship services are being provided by the private NGO to a
partnership firm – M/s. Verma Consultants, GST is payable by Verma Consultants on said
services under reverse charge.

Illustration 07
Examine given cases and determine the persons liable to pay tax in each of the
following independent cases:
(i) Dharam Shastri, an independent director of Universe Pvt. Ltd., has received sitting
fee amounting to 1 lakh from Universe Pvt. Ltd. for attending the Board meetings.
(ii) Chandan Associates provided sponsorship services to Virat Cricket Academy, an LLP.
(iii) Legal Fees is received by Gaba, an advocate, from M/s. Naveen Consultants having
turnover of 50 lakh in preceding financial year.
[MTP Nov 22]
Solution
1. GST on supply of services by director of a company to the said company located in
the taxable territory is payable on reverse charge basis.
Therefore, in the given case, person liable to pay GST is the recipient of services, i.e.,
Universe Pvt. Ltd.
2. In case of services provided by any person by way of sponsorship to any body
corporate or partnership firm, GST is liable to be paid under reverse charge by such
body corporate or partnership firm located in the taxable territory.
Further, for the reverse charge purposes, Limited Liability Partnership formed and
registered under the provisions of the Limited Liability Partnership Act, 2008 is also
be considered as a partnership firm. Therefore, in the given case, Virat Cricket
Academy is liable to pay GST under reverse charge.
3. GST on legal services supplied by an advocate [Mr. Gaba] to any business entity [M/s
Naveen Consultants] located in the taxable territory is payable on reverse charge
basis.
Therefore, in the given case, person liable to pay GST is the recipient of services, i.e.,
M/s. Naveen Consultants.

Illustration 08
“Little Smiles”, a photography firm, has commenced providing photoshoot services in
Delhi from the beginning of current financial year 2023-2024. It has provided the
following details of turnover for the various quarters till December, 2023 :-
S. Quarter Amount
No. (in lakh)
1. April,2023-June,2023 20
2. July,2023-September,2023 30
3. October,2023-December,2023 40
You may assume the applicable tax rate as 18%. Little Smiles wishes to pay tax at a
lower rate and opts for the composition scheme. You are required to advise whether it
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can do so and calculate the amount of tax payable for each quarter?
[MTP May 24 & RTP May 2021]

Solution
Section 10(2A) of the CGST Act, 2017 provides the turnover limit of 50 lakh in the
preceding financial year for becoming eligible for composition levy for services. Little
Smiles has started the supply of services in the current financial year (FY), thus, it’s
aggregate turnover in the preceding FY is Nil. Consequently, in the current FY, Little
Smiles is eligible for composition scheme for services. A registered person opting for
composition levy for services shall pay tax @ 3% [Effective rate 6% (CGST+ SGST/UTGST)]
of the turnover of supplies of goods and services in the State.
Further, Little Smiles becomes eligible for the registration when the aggregate
turnover exceeds 20 lakh (the threshold limit of obtaining registration). While
registering under GST, Little Smiles can opt for composition scheme for services.
The option of a registered person to avail composition scheme for services shall lapse
with effect from the day on which his aggregate turnover during a financial year
exceeds the threshold limit of 50 lakh.
However, for the purposes of determining the tax payable under composition scheme,
the expression “turnover in State” shall not include the value of supplies from the first
day of April of a FY up to the date when such person becomes liable for registration
under the CGST Act.
Thus, for determining the turnover of the State for payment of tax under composition
scheme for services, turnover of April,2023 – June,2023 quarter [20 lakh] shall be
excluded. On next 30 lakh [turnover of July,2023 – September, 2023 quarter], it shall
pay tax @ 6% [3% CGST and 3% SGST].
For the purposes of computing aggregate turnover of a registered person for
determining his eligibility to pay tax under this section, aggregate turnover includes
value of supplies from the 1st April of a FY up to the date of his becoming liable for
registration.
Thus, while computing aggregate turnover for determining Little Smiles’s eligibility to
pay tax under composition scheme, value of supplies from the first day of April of a
financial year up to the date when it becomes liable for registration under this Act (i.e.
turnover of April,2023 – June,2023 quarter), are included.
By the end of July, 2023 – September, 2023 quarter, the aggregate turnover reaches ₹
50 lakh. Consequently, the option to avail composition scheme for services shall lapse
by the end of July, 2023 – September, 2023 quarter and thereafter, it is required to pay
tax at the normal rate of 18%.
Considering the above provisions, the tax payable for each quarter is as under:-
S. Quarter GST rate Turnover GST payable
No. [CGST + SGST] ( in lakh) ( in lakh)
1. April, 2023 – June, 2023 - 20 -
2. July, 2023 – September, 2023 6% 30 1.8
3. October, 2023 – December, 2023 18% 40 7.2

Illustration 09
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CA Jasmeet Singh Arora

Determine whether the suppliers in the following cases are eligible for composition
levy, under section 10(1) & 10(2) of the CGST Act, 2017, provided their turnover in
preceding year does not exceed Rs. 1.5 crore:
(i) Mohan Enterprises is engaged only in trading of pan masala in Rajasthan and is
registered in the same State.
(ii) Sugam Manufacturers has registered offices in Punjab and Haryana and sells
goods manufactured by it in the neighbouring States
[MTP Nov 23]
Solution
(i) A supplier engaged in the manufacture of goods as notified under section
10(2)(e) of the CGST Act, 2017, during the preceding FY is not eligible for
composition scheme under section 10(1) and 10(2). Ice cream and other edible
ice, whether or not containing cocoa, Pan masala, Tobacco and manufactured
tobacco substitutes, aerated waters, fly ash bricks, fly ash aggregate, fly ash
blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen
or roofing tiles are notified under this category. However, in the given case,
since Mohan Enterprises is engaged in trading of pan masala and not
manufacture and his turnover does not exceed 1.5 crore, he is eligible for
composition scheme subject to fulfilment of specified conditions.
(ii) Since supplier of inter-State outward supplies of goods or services is not eligible
for composition levy, Sugam Manufacturers is not eligible for composition levy.

Illustration 10
M/s United Electronics, a registered dealer, is supplying all types of electronic
appliances in the State of Karnataka. Its aggregate turnover in the preceding financial
year by way of supply of appliances is Rs.120 lakh.
The firm also expects to provide repair and maintenance service of such appliances
from the current financial year.
With reference to the provisions of the CGST Act, 2017, examine:
1. Whether the firm can opt for the composition scheme, under section 10(1) and 10(2),
for the current financial year, as the turnover may include supply of both goods and
services?
2. If yes, up to what amount, the services can be supplied?
[MTP May 23]
Solution
1. the registered person, whose aggregate turnover in the preceding financial year
does not exceed 1.5 crore, may opt to pay tax under composition levy, under section
10(1) and 10(2). The scheme can be availed by an intra-State supplier of goods and
supplier of restaurant service.
However, the composition scheme permits supply of marginal services (other than
restaurant services) for a specified value along with the supply of goods and
restaurant service, as the case may be.
Thus, M/s United Electronics can opt for composition scheme for the current
financial year as its aggregate turnover is less than 1.5 crore in the preceding
financial year and it is not engaged in inter-State outward supplies.
2. The registered person opting for composition scheme, under section 10(1) and 10(2),
can also supply services (other than restaurant services) for a value up to 10% of the
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CA Jasmeet Singh Arora

turnover in the preceding year or 5 lakh, whichever is higher, in the current financial
year.
Thus, M/s United Electronics can supply repair and maintenance services up to a
value of 12 lakh [10% of 120 lakh or 5 lakh, whichever is higher] in the current
financial year.

Illustration 11
Swaminathan started the business of supplying shoes in the State of Kerala from 1st
April. He makes only intra-State supplies. His turnover for April - June quarter was ₹
20 lakh and for July - September quarter was 100 lakh. Further, one-fourth of his total
turnover in each of the quarters was exempt from GST. Being eligible for composition
scheme, Swaminathan got himself registered under the composition scheme with
effect from 1st July.
You are required to compute the tax payable by Swaminathan under composition
scheme assuming that he is a manufacturer. Will your answer be different if
Swaminathan is trader
[MTP Nov 22]
Solution
A registered person opting for composition levy for goods pays tax at the rates
mentioned below during the current FY, in lieu of the tax payable by him under regular
scheme:
Manufacturers, other than 1% (½% CGST+ ½% SGST/UTGST) of the turnover
manufacturers of notified goods in the State/ Union territory
Trader 1% (½% CGST+ ½% SGST/UTGST) of turnover of
taxable supplies of goods & services in the
State/ Union territory
Turnover prior to obtaining registration will not be considered for determining the
turnover in a State/Union Territory.
Tax payable by Swaminathan under composition scheme is as follows:
CGST = 100 lakh x 0.5% = 50,000
SGST = 100 lakh x 0.5% = 50,000
In case where Swaminathan is a trader, tax payable by him under composition scheme
will be as follows:
CGST = 75 lakh (as 25% of turnover is exempt) x 0.5% = 37,500
SGST = 75 lakh (as 25% of turnover is exempt) x 0.5% = 37,500

Illustration 12
Mr. Anurag, a famous Author is engaged in supply of services by the way of transfer or
permitting the use or enjoyment of a copyright covered under clause (a) of sub-section
(1) of section 13 of the Copyright Act, 1957 relating to original literary works to a
publisher. Explain in brief the conditions under which an Author can choose to pay tax
under forward charge.
[PYQ Jan 21]
Solution
Mr. Anurag, an author, can choose to pay tax under forward charge provided he fulfills
the following conditions :-
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CA Jasmeet Singh Arora

(i) He has taken registration under the GST law.

(ii) He has filed a declaration, in the prescribed form, that he exercises the option to
pay tax on the said service under forward charge and, to comply with all the
provisions of the GST law as they apply to a person liable for paying the tax in
relation to the supply of any goods and/or services and that he shall not
withdraw the said option within a period of 1 year from the date of exercising
such option.
(iii) He makes a declaration on the invoice issued by him in prescribed form to the
publisher.

Illustration 13
Examine the following independent cases and determine the place of supply:
1. Mr. Joy, an unregistered person of Kolkata, West Bengal sends a courier through
Kolkata, West Bengal based Mohan Courier Agency to his sister in Mumbai,
Maharashtra.
2. Mr. Nitin, an unregistered person, resides at Rewa, Madhya Pradesh books a two
way air journey ticket from Prayagraj, Uttar Pradesh to Jaipur, Rajasthan on 6
September and back. He leaves Prayagraj on 11 September in a morning flight and
land in Jaipur the same day. He leaves Jaipur on 15 September in a late night flight
and lands in Prayagraj the next day.
3. Rimjhim Pvt. Ltd, located at Lucknow, Uttar Pradesh, purchases a manufacturing
machine from Manav Steel Industries Ltd., located at Jaipur, Rajasthan, for being
installed in its factory located at Haridwar, Uttarakhand
[PYQ May 24]
Solution
1. The place of supply of services by way of transportation of goods by courier
provided to an unregistered person is the location at which such goods are handed
over for their transportation. Therefore, the place of supply, in the given case is
Kolkata, West Bengal.
2. The place of supply of passenger transportation service to an unregistered person is
place where the passenger embarks on the conveyance for a continuous journey
wherein the return journey is treated as a separate journey, even if the tickets for
onward and return journey is issued at the same time. Therefore, the place of supply
for the outward and return journey are the locations where Mr. Nitin embarked on
the conveyance for the continuous journey, i.e. Prayagraj, Uttar Pradesh for
outward journey and Jaipur, Rajasthan, for return journey.
3. If the supply involves goods which are to be installed at site, the place of supply is
the place of such installation. Therefore, the place of supply, in the given case is
Haridwar, Uttarakhand.

Illustration 14
Mohan Enterprise is a registered person having principal place of business in
Gandhinagar, Gujarat. They received services of Advocate Sameer, a registered person
from Ahmedabad, Gujarat. Shekhar, an unregistered person provided services of labour
to Mohan Enterprise. Explain the provisions relating to issue of invoice by recipient
Mohan Enterprise if he is liable to pay tax under reverse charge under Section 9(3) or
9(4) of the CGST Act, 2017.
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CA Jasmeet Singh Arora

[PYQ May 24]

Solution
A registered person shall issue an invoice in respect of goods and/or services received
by him provided:
(i) he is liable to pay tax under reverse charge [under section 9(3) or 9(4) of the
CGST Act, 2017] on such supplies, and
(ii) supplies are received from the supplier who is not registered on the date of
receipt of goods and/or services.
In the given case, tax on services received from advocate Sameer by Mohan Enterprise
is payable under reverse charge .
However, Mohan Enterprises is not required to issue an invoice with respect to said
supply as supplier Sameer is registered.
Further, tax on labour services received from unregistered person - Shekhar is not
payable under reverse charge.
Therefore, Mohan Enterprises is not required to issue an invoice with respect to said
supply.

MCQ Questions :-

1. Ram Traders, availing composition scheme u/s 10(2A), crossed the aggregate
turnover of ₹ 50 lakh and filed intimation for withdrawal from composition scheme
on 5.11.2023 indicating the date of withdrawal as 1.11.2023. What will be the effective
date of withdrawal?
i) 1.4.2023
ii) 5.11.2023
iii) 1.4.2024
iv) 1.11.2023

2. Naini started her business of beauty treatment within the city of Dehradun,
Uttarakhand, on 1.4.2023. Turnover from her business for Quarter 1 was R 20 lakh,
Quarter 2 was ₹ 30 lakh and October was R 20 lakh. Determine the total tax liability
of Naini till the end of October 2023 in the manner most beneficial to her. Assume
regular rate of GST at 18%. Threshold turnover limit for registration under GST is ₹ 20
lakh.
i) 5,40,000
ii) 3,00,000
iii) 9,00,000
iv) 6,60,000

3. Fateh started his trading business on 1.4.2023 and got registered on 1.6.2023 once his
turnover reached the threshold of R 40 lakh. Fie opted to pay tax u/s 10 at the time
of applying for registration. His application was granted. The Proper Officer asked
him to pay tax on the aforesaid amount of ₹ 40 lakh. Regular rate of GST on supplies
made by Fateh is 12%. Is the demand by Proper Officer correct? What amount of GST
is Fateh liable to pay on this turnover of ₹ 40 lakh?
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CA Jasmeet Singh Arora

i) Yes; 1% of 40 lakh
ii) Yes; 12% of 40 lakh
iii) Yes; 5% of 40 lakh
iv) No; Nil

4. B Pvt. Ltd. has furnished the following details of supplies during the FY: Intra State
inward supplies of R 30 lakh (10% are taxable on reverse charge basis); inter State
inward supplies of ₹ 10 lakh; exports of ₹ 5 lakh; inter State outward exempt
supplies of R 15 lakh; intra State outward taxable supplies 25 lakh. GST chargeable
on the aforesaid supplies ₹ 3 lakh. Compute aggregate turnover
i) 45 lakh
ii) 25 lakh
iii) 40 lakh
iv) 30 lakh

5. Shavi Traders runs a mobile phone retail shop in Mumbai and a garment retail shop
in Pune. Turnover from these shops was ₹ 60 lakh and ₹ 100 lakh, respectively, for FY
2022-23 and K 50 lakh and ₹ 90 lakh, respectively, for FY 2023-24. It wants to pay tax
u/s 10 for mobile phone shop and under regular provisions for garment shop.
Determine the tax liability for FY 2023-24. Assume regular rate of GST to be 18%.
Ignore ITC
i) 1,40,000
ii) 7,00,000
iii) 16,70,000
iv) 25,20,000

6. Shavi owns several properties which he has let out as follows during the month of
January: Residential apartment let out to Mr. A, a salaried individual, on a rent of R
50,000, for use as his residence (supply is exempt from GST); residential building let
out to B LLP, registered under GST, on a rent of R 60,000, for use as residence of its
staff; commercial showroom let out to Z & Co, registered under GST, on a rent of R
1,50,000; shop let out to Mr. C, a retailer not registered under GST, on a rent of ₹
20,000. On what amount is tax to be paid by the recipients under RCM?
i) 2,80,000
ii) 60,000
iii) 2,10,000
iv) 2,30,000

7. Rushee owned a plot of land. 50% land was sold by Rushee to DLF Builders for R 1
crore. Rushee held TDRs which were sold to KK Builders for R 2 crore. 50% land was
leased by Rushee to MM Builders for 50 years against upfront payment of R 1.5
crore. All the builders used the land for a construction project as promoters in
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respect of which tax became payable subsequently in terms of the relevant

provisions. On what amount would Rushee be liable to pay tax to the Government?
i) Nil
ii) 1 crore
iii) 2 crore
iv) 3.5 crore

8. D & Co partnership firm, received the following services from the Government. (A)
Express Parcel Post service from the Post Office. (b) Transport of goods by Indian
Railways. (C) Security services provided by Police Commissioner for an event
organized by the firm in Hyderabad. For which of these services is D & Co liable to
pay tax on reverse charge basis?
i) A
ii) B
iii) C
iv) A, B and C

9. In which of the following cases of supply of security personnel is tax liable to be

paid by the recipient under RCM?
i) Supplied by Z & Sons, a sole proprietary concern, to KK Pvt. Ltd., not registered
under GST.
ii) supplied by Safe Securities Pvt. Ltd. to Mr. Khan, registered under GST
iii) Supplied by Safe Securities Services, a sole proprietary concern, to Fateh HUF,
registered and paying tax as per regular provisions
iv) Supplied by Safe Securities Services, a sole proprietary concern, to the Office of
the Ministry of Defence, Government of India, located in Delhi which has taken
GST registration only for deducting tax u/s 51

10. Mr. K, an aerated water manufacturer in Tripura having aggregate turnover of ₹ 80

lakhs (out of which exempt supplies amount to ₹ 10 lakhs) wants to opt for
composition scheme. Compute his aggregate turnover and eligibility to opt for the
same
i) ₹ 80 lakhs, eligible
ii) ₹ 80 lakhs, ineligible
iii) ₹ 70 Lakhs, eligible
iv) ₹ 70 Lakhs, ineligible

11. The Government has placed an order for running its advertisement on My News TV
Channel during the second week of July 2023. The channel beams its signal in the
States of Karnataka, Orissa and Tamil Nadu. Population of these States is in the ratio
of 3:2:4. As per data published by BARC, the viewership of this channel in these
States during the last week of June 2023 is in the ratio of 1:1:1. This ratio is 1:1.5:2 in
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the second week of July 2023. Determine the place of supply and value of supply
attributable to such places as per Rule 3 of IGST Rules
i) Karnataka, Orissa, Tamil Nadu; 3:2:4
ii) Karnataka, Orissa, Tamil Nadu; 1:1:1
iii) Karnataka, Orissa, Tamil Nadu; 1:1.5:2
iv) None of these

12. The Central Government has given an order to place advertisement of its scheme in
the 20th edition of My India magazine which will be distributed in the States of Delhi
and Uttar Pradesh. Estimated readership in these States is 1.5 lakh and 3.5 lakh,
respectively. Amount payable for this service is a total of ₹ 5 lakh being W. 3 lakh for
publication in Delhi and ₹ 2 lakh for publication in Uttar Pradesh. Determine the
place of supply and value of supply attributable to such places as per Rule 3 of IGST
Rules.
i) Delhi and UP: 1.5 lakh and 3.5 lakh
ii) Delhi and UP; 2.5 lakh and 2.5 lakh
iii) Delhi and UP; 3 lakh and 2 lakh
iv) None of these

13. Rajiv, residing in Delhi buys a health insurance policy for his mother, residing in
Kota, from Risk Free Insurance, registered in Chennai. The address of Kota has been
submitted to the insurance company for its records. While Rajiv is an employee, his
mother is a homemaker. Determine the place of supply.
i) Kota
ii) Delhi
iii) Chennai
iv) None of these

14. Govind of Warangal uses post paid mobile connection services of Super Telephone
Ltd., Kolkata. The bill becomes due for payment on 15th of every month. His
Warangal address is registered as the billing address in the records of Super
Telephone Ltd. He travelled to Bangalore from 10th to 20th June and made online
payment of the mobile bill on 15th June from the hotel he was staying in. Determine
the place of supply
i) Warangal
ii) Kolkata
iii) Bangalore
iv) None of these

15. Y Ltd. of Delhi wants to purchase an immovable property as an investment in real

estate market. It avails real estate market study services from Mr. Z, a noted expert,
who is based out of Bangalore. On the basis of report submitted by Mr. Z, Y Ltd.
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acquires a building in Hyderabad. What is the place of supply between Mr. Z and Y
Ltd.₹ Y Ltd. and Mr. Z are registered
i) Delhi
ii) Bangalore
iii) Hyderabad
iv) None of these

16. Red Hotels has charged a sum of ₹ 20,000 from Ms. C of Delhi for stay in its two
properties located in Mumbai and Bangalore. She stayed for 3N/4D in Mumbai and
2N/3D in Bangalore. The area of both the properties is in the ratio of 1:3. The total
time spent by her is 80 hours in Mumbai hotel and 60 hours in Bangalore hotel.
What will be the place of supply and the value of supply attributable to such places
as per Rule 4 of IGST Rules ₹ ________
i) Mumbai 5,000; Karnataka 15,000
ii) Mumbai 12,000; Karnataka 8,000
iii) Delhi 20,000
iv) Mumbai 11,429; Karnataka 8,571

17. Raghav is a business consultant based out of Raipur and registered in Chhattisgarh.
He provided advisory services to Raman of Gandhinagar, Gujarat. Raman is not
registered under GST. Raman did not provide his address to Raghav. Determine the
place of supply and the nature of supply
i) Gandhinagar, intra-State
ii) Raipur, intra-State
iii) Gandhinagar, inter-State
iv) Raipur, inter-State

18. A of Bhopal sold goods to B of Patna. Goods were sold and delivered to B in Patna.
Thereafter, B onboarded a train from Patna to Mumbai and carried the goods with
him for sale. He sold the goods during the journey to C, a customer, who onboarded
the train at Kalyan. Determine the place of supply between A & B and B & C. A and B
are registered
i) Patna, Mumbai
ii) Patna, Kalyan
iii) Bhopal, Patna
iv) Patna, Patna

19. Jagat of Mumbai sells a warehouse building of value ₹ 10 lakh to Rajat of Bangalore
(registered). Jagat also sells a weighbridge of value ₹ 1 lakh installed in the
warehouse building to Rajat via a separate contract. The warehouse building is
located in Mumbai. Rate of GST is 18%. Calculate the GST payable on supply
i) CGST of 9,000 and SGST of 9,000
ii) CGST of 9,000 and UTGST of 9,000
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CA Jasmeet Singh Arora

iii) IGST of 18,000

iv) SGST of 18,000

20. Rohini of Delhi sells goods of value 10,000 to Mohini of Ghaziabad, Uttar Pradesh
(registered). Goods are transported by Rohini to the premises of Mohini by using
the transportation services of JKG Transports of Gurugram, Haryana. Rate of GST is
18%. Calculate the GST payable on supply
i) CGST of 900 and SGST of 900
ii) CGST of 900 and UTGST of 900
iii) IGST of 1,800
iv) CGST of 1800