4.

PLACE OF SUPPLY
1) 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

2) Brijraj is on a business trip for 5 days where he has to stay for 3 days in Mumbai
(Maharashtra) and 2 days in Ahmedabad (Gujarat). He stays in the hotels of Royal Group of
Hotels for which a consolidated sum of ` 50,000/- was charged by the hotel for stay in its two
establishments in Mumbai and Ahmedabad for 3 nights and 2 nights respectively. The place of
supply in this case is in .
a) Maharashtra and Gujarat both and the service shall be deemed to have been provided in
Maharashtra and Gujarat in the ratio 3:2 respectively.
b) Maharashtra as his stay was longer in Mumbai.
c) Maharashtra and Gujarat both and the service shall be deemed to have been provided
Maharashtra and Gujarat in the ratio 1:1 respectively.
d) Gujarat

3) DEO Consultants (Kolkata) impart GST training to accounts and finance

personnel of Sun Cements Ltd., Guwahati, Assam (registered office) at the
company’s Mumbai (Maharashtra) office which is also registered under GST. The
contract is entered with Guwahati office. In the given case, place of supply is
.
a) Kolkata
b) Assam
c) Maharashtra
d) Either Assam or Maharashtra at the option of Sun Cements Ltd.

4) Grand Wedding Planners (Chennai) is hired by Laddoo Singh (unregistered person based in
Hyderabad) to plan and organise his wedding. The place of supply is (i) if wedding
is to be held at New Delhi, or (ii) if wedding is to be held in Seychelles.
a) New Delhi; Hyderabad
b) New Delhi; Seychelles
c) Chennai; Seychelles
d) Chennai; Hyderabad

5) ‘P’ Ltd. has its registered office, under the Companies Act, 2013, in the State of
Maharashtra from where it ordinarily carries on its business of taxable goods. It also has a
warehouse in the State of Telangana for storing said goods. What will be the place of
business of ‘P’ Ltd. under the GST law?
(a) Telangana
(b) Maharashtra
(c) Both (a) and (b)
 (d) Neither (a) nor (b)

6) Mr. Rahul from Cochin, Kerala and Mr. Manoj of Bangalore, Karnataka visit Delhi to provide
soft skills training to the employees of a limited company.
The training was conducted in a hotel in Delhi and employees also travelled to Delhi to
attend the training. The limited company is registered under GST in Mumbai, Maharashtra.
What would be the place of supply of this training?
a) Cochin and Bangalore
b) Mumbai
c) Delhi
d) Cochin

7) Mr. Ankit, a permanent resident of Gurgaon travels by Indigo flight from Delhi to Mumbai.
During 3 hours halt at Mumbai he buys travel insurance at Mumbai Airport and takes his
onward journey flight from Mumbai to Bangalore.
What shall be place of supply for the insurance bought?
a) Gurgaon
b) Delhi
c) Mumbai
d) Bangalore

8) Mr. A, CEO of XY Ltd., Mumbai (a company registered in Maharashtra) buys insurance cover
for the inventory stored in companys factory located at Ahmedabad, Gujarat, from Excellent
Insurers, Chennai (registered in Tamil Nadu).
The place of supply is ______.
a) Gujarat
b) Maharashtra
c) Tamil Nadu
d) Either Maharashtra or Gujrat, at the option of Mr. A

9) Mr. R, a resident of Delhi, holds an account in IDICI Bank in Delhi. Mr. R goes to Jaipur for
work. During his visit to Jaipur he takes certain services relating to his account from IDICI
bank in Jaipur in relation to some transaction to be carried out at Mumbai.
What will be place of supply in this case?
a) Delhi
b) Jaipur
c) Mumbai
d) Either Delhi or Jaipur

10) Mr. Radhey Shyam, a Chartered Accountant registered in Delhi, wish to purchase an office in
Bengaluru. Mr. Radhey Shyam took financial services from ICIDI Bank registered in Gurugram
in which he is an account holder, to procure loan for an office property situated in Bengaluru.
Corporate office of the ICIDI Bank is Mumbai. He paid Rs. 20,000/- as processing fee for this
loan to the bank.
What will be the place of supply for the bank in this situation?
a) Delhi
 b) Bangalore
c) Chandigarh
d) Mumbai

11) ABC Private Limited is a company providing online ticketing services for admission to various
events. It has its head office at New Delhi and two branch offices at Bangalore and Pune.
Bangalore is for controlling the selling of tickets and Pune is for printing and dispatching of
tickets. The company is selling online tickets for admission to cultural, artistic programs,
sport events scheduled to be held at Hyderabad.
What will be the place of supply?
a) New Delhi
b) Bangalore
c) Pune
d) Hyderabad

12) Mr. Hira, a registered person in Gurugram, avails architect services of Sweet Homes (P) Ltd.
registered in Mumbai for a property situated in London. What will be the place of supply for
Sweet Homes (P) Ltd. in this case?
a) Gurugram
b) Mumbai
c) London
d) Either Gurugram or Mumbai