What is the time of supply of service in case an associated enterprise receives services from the service provider located outside India?

Date of entry in the books of the supplier of service

Date of entry in the books of account of associated enterprise (recipient)

Date of entry in the books of the supplier of service

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Invoice : 02-10-2019 Date goods made available to recipient : 03-10-2019 Date of receipt of payment : 15-11-2019

Date goods made available to recipient : 03-10-2019

Date of receipt of payment : 15-11-2019

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 03-10-2019 Date of Invoice : 01-10-2019 Date goods made available to recipient : 04-10-2019 Date of receipt of payment : 25-11-2019

Date goods made available to recipient : 04-10-2019

Date of Removal of goods : 03-10-2019

Date goods made available to recipient : 04-10-2019

Date of receipt of payment : 25-11-2019

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 05-11-2019 Date of Invoice : 04-11-2019 Date goods made available to recipient : 06-11-2019 Date of receipt of payment : 01-10-2019

Date goods made available to recipient : 06-11-2019

Date of Removal of goods : 05-11-2019

Date goods made available to recipient : 06-11-2019

Date of receipt of payment : 01-10-2019

If the goods are supplied to related persons then how should the taxable person ascertain the value of supplies?

Seek the help of the GST officer

Use the arm s length price as required under the Income Tax law

Refer the Rules which prescribed for this purpose

The supply of goods after the completion of the Job work from the registered place of business place of a Job worker

The Principal who despatched the goods for Job work

Deemed supply of the Job worker

Mr. T, a thief has stolen motorbike and sells the motorbike to Mr. Q. It is illegal to steal a motorbike. Sale of motorbike will be considered as

supply but not liable to be taxed

The amount deducted as tax (TDS) shall be paid to the credit of the Government by the deductor within .

15 days from the relevant period

Last day of the month to which payment relates

10 days from the relevant period

15 days from the relevant period

20 days from the relevant period

Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the

Location of the supplier of service

Location where such prepayment is received as such vouchers are sold

Location of the supplier of service

Location of the recipient of service

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism. Date of Invoice : 01-10-2019 Date of receipt of goods : 15-10-2019 Date of payment in books : 10-10-2019 Date of debit of payment in Bank A/c : 12-10-2019

Date of receipt of goods : 15-10-2019

Date of payment in books : 10-10-2019

Date of debit of payment in Bank A/c : 12-10-2019

Service by whom, by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution, is exempted?

Central Government or State Government or Union territory or Local authority

Municipality under Article 243 W of the Constitution

Services by a hotel, inn, guest house, club or campsite are exempted for residential / lodging purposes -

If the actual tariff for a unit of accommodation is exactly ` 1,000

If the actual tariff for a unit of accommodation is below ` 10,000

If the actual tariff for a unit of accommodation is below ` 1,000

If the actual tariff for a unit of accommodation is exactly ` 1,000

If the actual tariff for a unit of accommodation is above ` 1,000

In case of transport of goods by rail within India, which of the following item is an exempted supply ?

Transportation of household effects

Transport of postal mails and postal bag

Transport of defence and military equipments

Transportation of household effects

Transport of alcoholic beverages

In case of renting of land, inside an Industrial estate, by State Government to a registered manufacturing company, GST is:

Applicable under Reverse Charge

In case M/s. PQR Ltd., a registered person, has availed rent-a-cab service from M/s ABC Travels (Proprietor) service then which one of the following is true:

Reverse charge is applicable as this is a notified service

Reverse charge is applicable if ABC Travels is not registered

What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme?

No composition for manufacturer

If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu, India was ` 18 lakh, exemption is available for the following services rendered to ABCD Enterprises

Legal services by firm of advocates

Legal services by senior advocate

What of the following services provided to an educational institution Debo Public School- are exempt from GST?

Transportation of staff of the school

Services relating to conduct of higher secondary exams

Can a registered person opt for composition scheme only for one out of his 3 business places having same Permanent Account Number?

Yes, subject to prior approval of the Central Government

Yes, subject to prior approval of the concerned State Government

What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2019-20 crosses threshold limit?

He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds threshold limit

He can continue under composition scheme till the end of the financial year

He will be liable to pay tax at normal rates of GST on the entire turnover for the financial year 2019-20

He will cease to remain under the composition scheme with immediate effect

He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds threshold limit

Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall .

Not to be treated as supply of service

Be treated as supply even when made without consideration

Taxable person made an online payment of tax. Due to technical snag CIN was not generated but my bank account is debited. What should he do?

Wait for 24 hours for re-credit

File application with department

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

Date on which the supplier receives payment

The payment of tax by electronic operator who does not have physical presence in taxable territory in India be made by

his appointed representative in India

Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly shall be treated as .

Neither as a supply of goods nor a supply of services

Either as a supply of goods or a supply of services

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

Date of issue of invoice by the supplier

Date of receipt of payment or date of issue of invoice whichever is later

Date of receipt of payment by the supplier

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

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 receipt of payment by the supplier

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

What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory?

His will have to discharge his tax liability in foreign currency

He has to appoint a person in the taxable territory for the purpose of paying tax on his behalf

151 + Mcqs in Indirect Taxes- GST in Bachelor of Commerce (B Com) Page 1 McqOptions

1.	What is the time of supply of service in case an associated enterprise receives services from the service provider located outside India?
A.	Date of entry in the books of account of associated enterprise (recipient)
B.	Date of payment
C.	Earlier of (a) and (b)
D.	Date of entry in the books of the supplier of service
Answer» D. Date of entry in the books of the supplier of service

Discussion

2.	Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of removal - 1st Oct. 2019 Date of Invoice - 2nd Oct. 2019 Date when goods made available to the recipient - 3rd Oct. 2019 Date of receipt of payment - 15th Nov. 2019
A.	1st Oct. 2019
B.	2nd Oct. 2019
C.	3rd Oct. 2019
D.	15th Nov. 2019
Answer» B. 2nd Oct. 2019

Discussion

3.	Mr.A sold goods to Mr. B. Determine the TOS in accordance with the provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of removal - 3rd Oct. 2019 Date of Invoice - 1st Oct. 2019 Date when goods made available to the recipient - 4th Oct. 2019 Date of receipt of payment - 25th Nov. 2019
A.	3rd Oct. 2019
B.	1st Oct. 2019
C.	4th Oct. 2019
D.	25th Nov. 2019
Answer» C. 4th Oct. 2019

Discussion

4.	Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Invoice : 02-10-2019 Date goods made available to recipient : 03-10-2019 Date of receipt of payment : 15-11-2019
A.	Date of Invoice : 02-10-2019
B.	Date goods made available to recipient : 03-10-2019
C.	Date of receipt of payment : 15-11-2019
D.	None of the above
Answer» B. Date goods made available to recipient : 03-10-2019

Discussion

5.	Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 03-10-2019 Date of Invoice : 01-10-2019 Date goods made available to recipient : 04-10-2019 Date of receipt of payment : 25-11-2019
A.	Date of Removal of goods : 03-10-2019
B.	Date of Invoice : 01-10-2019
C.	Date goods made available to recipient : 04-10-2019
D.	Date of receipt of payment : 25-11-2019
Answer» C. Date goods made available to recipient : 04-10-2019

Discussion

6.	Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 05-11-2019 Date of Invoice : 04-11-2019 Date goods made available to recipient : 06-11-2019 Date of receipt of payment : 01-10-2019
A.	Date of Removal of goods : 05-11-2019
B.	Date of Invoice : 04-11-2019
C.	Date goods made available to recipient : 06-11-2019
D.	Date of receipt of payment : 01-10-2019
Answer» C. Date goods made available to recipient : 06-11-2019

Discussion

7.	Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of Section 12 of the CGST Act, 2017 in case supply does not involve movement of goods. Date of delivery - 2nd Oct. 2019 (Date when the goods made available to the recipient) Date of Invoice - 3rd Oct. 2019 Date of receipt of payment - 15th Nov. 2019
A.	2nd Oct. 2019
B.	3rd Oct. 2019
C.	15th Nov. 2019
D.	1st Nov. 2019
Answer» B. 3rd Oct. 2019

Discussion

8.	If the goods are supplied to related persons then how should the taxable person ascertain the value of supplies?
A.	Seek the help of the GST officer
B.	Use the arm s length price as required under the Income Tax law
C.	Refer the Rules which prescribed for this purpose
D.	None of the above
Answer» D. None of the above

Discussion

9.	The supply of goods after the completion of the Job work from the registered place of business place of a Job worker
A.	The Principal who despatched the goods for Job work
B.	The Job worker
C.	Either of the party
D.	Deemed supply of the Job worker
Answer» B. The Job worker

Discussion

10.	Mr. T, a thief has stolen motorbike and sells the motorbike to Mr. Q. It is illegal to steal a motorbike. Sale of motorbike will be considered as
A.	supply and liable to be taxed
B.	supply but not liable to be taxed
C.	not at all supply
D.	none of the above
Answer» B. supply but not liable to be taxed

Discussion

11.	Over the Counter Payment can be made in branches of Banks Authorized for deposits up to ` per challan per tax period?
A.	5,000
B.	10,000
C.	20,000
D.	40,000
Answer» C. 20,000

Discussion

12.	The amount deducted as tax (TDS) shall be paid to the credit of the Government by the deductor within .
A.	Last day of the month to which payment relates
B.	10 days from the relevant period
C.	15 days from the relevant period
D.	20 days from the relevant period
Answer» C. 15 days from the relevant period

Discussion

13.	Which of the following though shown in Bill will not be included in determining the value of supply for the purpose of GST?
A.	Packing
B.	Discount
C.	Interest for late payment
D.	Installation charges
Answer» C. Interest for late payment

Discussion

14.	the table supplies returned to the supplier on the electronic commerce is as a deduction while calculating the net value.
A.	No, not allowed
B.	Yes, allowed
C.	Yes, not allowed
D.	No, allowed
Answer» C. Yes, not allowed

Discussion

15.	Under section 16(2) of CGST Act how many conditions are to be fulfilled for the entitlement of credit?
A.	All four condition
B.	Any two conditions
C.	Conditions not specified
D.	None of the above
Answer» B. Any two conditions

Discussion

16.	A person having business verticals in a State obtain a separate registration for each business vertical.
A.	Single, shall
B.	Multiple, shall
C.	Multiple, may
D.	Single, May
Answer» D. Single, May

Discussion

17.	Where will be the place of supply when the goods are supplied on the direction of the third party?
A.	Location of the supplier
B.	Location of the recipient
C.	Location of the third party
D.	Any of the above
Answer» D. Any of the above

Discussion

18.	Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the
A.	Location where such prepayment is received as such vouchers are sold
B.	Location of the supplier of service
C.	Location of the recipient of service
D.	Any of the above
Answer» B. Location of the supplier of service

Discussion

19.	What is the time of supply of vouchers in respect of services 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) and (b)
D.	(a) and (b) whichever is later
Answer» B. Date of redemption of voucher

Discussion

20.	Mr. Y residing in Ahmedabad appoints an architect in Delhi to provide Indian traditional home design for his proposed construction at Los Angeles, the place of supply of service is
A.	Los Angele
B.	Ahmedabad
C.	Delhi
D.	None of the above
Answer» B. Ahmedabad

Discussion

21.	GST a dealer has sent some goods to CST, another dealer, for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as
A.	Sales Return
B.	Deemed Supply of Goods
C.	Purchase return
D.	None of the Above
Answer» C. Purchase return

Discussion

22.	Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism. Date of Invoice : 01-10-2019 Date of receipt of goods : 15-10-2019 Date of payment in books : 10-10-2019 Date of debit of payment in Bank A/c : 12-10-2019
A.	Date of Invoice : 01-10-2019
B.	Date of receipt of goods : 15-10-2019
C.	Date of payment in books : 10-10-2019
D.	Date of debit of payment in Bank A/c : 12-10-2019
Answer» B. Date of receipt of goods : 15-10-2019

Discussion

23.	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) and (b)
D.	(a) and (b) whichever is later
Answer» C. Earlier of (a) and (b)

Discussion

24.	Service by whom, by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution, is exempted?
A.	Central Government or State Government or Union territory or Local authority
B.	Governmental authority
C.	Municipality under Article 243 W of the Constitution
D.	All of above
Answer» E.

Discussion

25.	Services by a hotel, inn, guest house, club or campsite are exempted for residential / lodging purposes -
A.	If the actual tariff for a unit of accommodation is below ` 10,000
B.	If the actual tariff for a unit of accommodation is below ` 1,000
C.	If the actual tariff for a unit of accommodation is exactly ` 1,000
D.	If the actual tariff for a unit of accommodation is above ` 1,000
Answer» C. If the actual tariff for a unit of accommodation is exactly ` 1,000

Discussion

26.	In case of transport of goods by rail within India, which of the following item is an exempted supply ?
A.	Transport of postal mails and postal bag
B.	Transport of defence and military equipments
C.	Transportation of household effects
D.	Transport of alcoholic beverages
Answer» C. Transportation of household effects

Discussion

27.	In case of renting of land, inside an Industrial estate, by State Government to a registered manufacturing company, GST is:
A.	Exempted
B.	Applicable under Normal Charge
C.	Applicable under Reverse Charge
D.	None of the above
Answer» D. None of the above

Discussion

28.	In case M/s. PQR Ltd., a registered person, has availed rent-a-cab service from M/s ABC Travels (Proprietor) service then which one of the following is true:
A.	Reverse charge is applicable as this is a notified service
B.	Reverse charge is applicable if ABC Travels is not registered
C.	Joint charge is applicable
D.	None of the above
Answer» C. Joint charge is applicable

Discussion

29.	What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for States other than special category States?
A.	20 lac
B.	10 lacs
C.	50 lacs
D.	1.5 crore
Answer» E.

Discussion

30.	What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for special category states?
A.	25 lac
B.	50 lacs
C.	75 lacs
D.	1 crore
Answer» D. 1 crore

Discussion

31.	What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme?
A.	2.5%
B.	1%
C.	0.5%
D.	No composition for manufacturer
Answer» D. No composition for manufacturer

Discussion

32.	If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu, India was ` 18 lakh, exemption is available for the following services rendered to ABCD Enterprises
A.	Arbitral Tribunal services
B.	Legal services by firm of advocates
C.	Legal services by senior advocate
D.	All of the above
Answer» E.

Discussion

33.	Mr. Richard, a trader in Delhi has opted for composition scheme of taxation under GST. Determine the rate of total GST payable by him under composition scheme:
A.	0.5% CGST & 0.5% SGST
B.	2.5% CGST & 2.5% UTGST
C.	5% IGST
D.	5% UTGST
Answer» B. 2.5% CGST & 2.5% UTGST

Discussion

34.	What of the following services provided to an educational institution Debo Public School- are exempt from GST?
A.	Transportation of staff of the school
B.	Cleaning of the school
C.	Services relating to conduct of higher secondary exams
D.	All of the above
Answer» E.

Discussion

35.	Can a registered person opt for composition scheme only for one out of his 3 business places having same Permanent Account Number?
A.	Yes
B.	No
C.	Yes, subject to prior approval of the Central Government
D.	Yes, subject to prior approval of the concerned State Government
Answer» C. Yes, subject to prior approval of the Central Government

Discussion

36.	What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2019-20 crosses threshold limit?
A.	He can continue under composition scheme till the end of the financial year
B.	He will be liable to pay tax at normal rates of GST on the entire turnover for the financial year 2019-20
C.	He will cease to remain under the composition scheme with immediate effect
D.	He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds threshold limit
Answer» D. He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds threshold limit

Discussion

37.	What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for a trader in Mumbai?
A.	30 lac
B.	10 lacs
C.	150 lacs
D.	75 lacs
Answer» D. 75 lacs

Discussion

38.	For certain Special category States, the reduced limit of ` 75 lakhs for opting composition scheme is available. The reduced limit of ` 75 Lakhs is not available for?
A.	Manipur
B.	Meghalaya
C.	Himachal Pradesh
D.	Jammu & Kashmir
Answer» E.

Discussion

39.	Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall .
A.	Supply of services
B.	Not to be treated as supply of service
C.	Be treated as supply even when made without consideration
D.	None of the above
Answer» D. None of the above

Discussion

40.	Taxable person made an online payment of tax. Due to technical snag CIN was not generated but my bank account is debited. What should he do?
A.	Wait for 24 hours for re-credit
B.	Approach bank
C.	File application with department
D.	File return without challan
Answer» D. File return without challan

Discussion

41.	A supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax.
A.	Composite
B.	Mixed
C.	Both (a) and (b)
D.	None of the above
Answer» C. Both (a) and (b)

Discussion

42.	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) and (b)
Answer» E.

Discussion

43.	The payment of tax by electronic operator who does not have physical presence in taxable territory in India be made by
A.	e-commerce operator himself
B.	his appointed representative in India
C.	the person who receives supply
D.	either (a) and (b)
Answer» C. the person who receives supply

Discussion

44.	Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly shall be treated as .
A.	Supply of goods
B.	Supply of services
C.	Neither as a supply of goods nor a supply of services
D.	Either as a supply of goods or a supply of services
Answer» C. Neither as a supply of goods nor a supply of services

Discussion

45.	Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for assistance in getting a commercial property in Kolkata. Which is the place of supply in this case?
A.	Delhi
B.	Chandigarh
C.	Kolkata
D.	None of the above
Answer» D. None of the above

Discussion

46.	What is the time of supply of service if the invoice is issued within 30 days from the date of supply of service?
A.	Date of issue of invoice by the supplier
B.	Date of receipt of payment or date of issue of invoice whichever is later
C.	Date of receipt of payment by the supplier
D.	Date of receipt of payment or date of issue of invoice whichever is earlier
Answer» E.

Discussion

47.	In case of taxable supply of services, invoice shall be issued within a period of from the date of supply of service.
A.	30 day
B.	45 days
C.	60 days
D.	90 days
Answer» B. 45 days

Discussion

48.	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?
A.	Date of issue of invoice by the supplier
B.	Date of completion of supply of service
C.	Date of receipt of payment by the supplier
D.	Date of receipt of payment or date of issue of invoice whichever is earlier
Answer» C. Date of receipt of payment by the supplier

Discussion

49.	Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following:
A.	Industrial alcohol
B.	Works contract
C.	Petroleum
D.	None of the above
Answer» D. None of the above

Discussion

50.	What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory?
A.	His will have to discharge his tax liability in foreign currency
B.	He will not be liable to tax
C.	He has to appoint a person in the taxable territory for the purpose of paying tax on his behalf
D.	None of the above
Answer» D. None of the above

Discussion

Explore topic-wise MCQs in Bachelor of Commerce (B Com).

What is the time of supply of service in case an associated enterprise receives services from the service provider located outside India?

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Invoice : 02-10-2019 Date goods made available to recipient : 03-10-2019 Date of receipt of payment : 15-11-2019

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 03-10-2019 Date of Invoice : 01-10-2019 Date goods made available to recipient : 04-10-2019 Date of receipt of payment : 25-11-2019

Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods. Date of Removal of goods : 05-11-2019 Date of Invoice : 04-11-2019 Date goods made available to recipient : 06-11-2019 Date of receipt of payment : 01-10-2019

If the goods are supplied to related persons then how should the taxable person ascertain the value of supplies?

The supply of goods after the completion of the Job work from the registered place of business place of a Job worker

Mr. T, a thief has stolen motorbike and sells the motorbike to Mr. Q. It is illegal to steal a motorbike. Sale of motorbike will be considered as

Over the Counter Payment can be made in branches of Banks Authorized for deposits up to ` per challan per tax period?

The amount deducted as tax (TDS) shall be paid to the credit of the Government by the deductor within .

Which of the following though shown in Bill will not be included in determining the value of supply for the purpose of GST?

the table supplies returned to the supplier on the electronic commerce is as a deduction while calculating the net value.

Under section 16(2) of CGST Act how many conditions are to be fulfilled for the entitlement of credit?

A person having business verticals in a State obtain a separate registration for each business vertical.

Where will be the place of supply when the goods are supplied on the direction of the third party?

Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the

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

Mr. Y residing in Ahmedabad appoints an architect in Delhi to provide Indian traditional home design for his proposed construction at Los Angeles, the place of supply of service is

GST a dealer has sent some goods to CST, another dealer, for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as

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

Service by whom, by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution, is exempted?

Services by a hotel, inn, guest house, club or campsite are exempted for residential / lodging purposes -

In case of transport of goods by rail within India, which of the following item is an exempted supply ?

In case of renting of land, inside an Industrial estate, by State Government to a registered manufacturing company, GST is:

In case M/s. PQR Ltd., a registered person, has availed rent-a-cab service from M/s ABC Travels (Proprietor) service then which one of the following is true:

What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for States other than special category States?

What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for special category states?

What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme?

If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu, India was ` 18 lakh, exemption is available for the following services rendered to ABCD Enterprises

Mr. Richard, a trader in Delhi has opted for composition scheme of taxation under GST. Determine the rate of total GST payable by him under composition scheme:

What of the following services provided to an educational institution Debo Public School- are exempt from GST?

Can a registered person opt for composition scheme only for one out of his 3 business places having same Permanent Account Number?

What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2019-20 crosses threshold limit?

What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for a trader in Mumbai?

For certain Special category States, the reduced limit of ` 75 lakhs for opting composition scheme is available. The reduced limit of ` 75 Lakhs is not available for?

Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall .

Taxable person made an online payment of tax. Due to technical snag CIN was not generated but my bank account is debited. What should he do?

A supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax.

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

The payment of tax by electronic operator who does not have physical presence in taxable territory in India be made by

Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly shall be treated as .

Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for assistance in getting a commercial property in Kolkata. Which is the place of supply in this case?

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

In case of taxable supply of services, invoice shall be issued within a period of from the date of supply of service.

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?

Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following:

What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory?