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B Com Exam  >  B Com Test  >  Goods and Services Tax (GST)  >  Test: Place of Supply - B Com MCQ

Place of Supply - Free MCQ Practice Test with solutions, B Com Goods


MCQ Practice Test & Solutions: Test: Place of Supply (10 Questions)

You can prepare effectively for B Com Goods and Services Tax (GST) with this dedicated MCQ Practice Test (available with solutions) on the important topic of "Test: Place of Supply". These 10 questions have been designed by the experts with the latest curriculum of B Com 2026, to help you master the concept.

Test Highlights:

  • - Format: Multiple Choice Questions (MCQ)
  • - Duration: 10 minutes
  • - Number of Questions: 10

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Test: Place of Supply - Question 1
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What is the general principle for determining the place of supply for goods under GST when there is no movement of goods?

Detailed Solution: Question 1

When there is no movement of goods, the place of supply for goods under GST is the location of the goods at the time of delivery to the recipient. This ensures that the place of supply is determined even in cases where there is no physical movement involved.

Test: Place of Supply - Question 2
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What is the determining factor for the place of supply in the case of services related to immovable property?

Detailed Solution: Question 2

In the case of services related to immovable property, the determining factor for the place of supply is the location of the immovable property itself. This ensures that the place of supply is directly linked to the property being serviced.

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Test: Place of Supply - Question 3
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In the case of services provided to an unregistered dealer where the location of the service recipient is not available, what is used as the place of supply?

Detailed Solution: Question 3

When the location of the service recipient is not available, the place of supply for services provided to an unregistered dealer is determined based on the location of the service provider. This ensures that there is a basis for taxation even when the recipient's location is unknown.

Test: Place of Supply - Question 4
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A supplier located in Mumbai provides services to a recipient in Chennai, where the services are related to immovable property located in Hyderabad. What is the place of supply for these services?

Detailed Solution: Question 4

The place of supply for services related to immovable property is the location of the immovable property itself. In this case, the immovable property is in Hyderabad, so the place of supply is Hyderabad.

Test: Place of Supply - Question 5
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What is the place of supply for restaurant services under GST?

Detailed Solution: Question 5

The place of supply for restaurant services under GST is the location of the customer. This means that the GST applicable is determined based on where the customer is situated.

Test: Place of Supply - Question 6
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For transportation services, what is the usual basis for determining the place of supply?

Detailed Solution: Question 6

The usual basis for determining the place of supply for transportation services is the location of the goods being transported. This helps in aligning the taxation with the actual movement of goods.

Test: Place of Supply - Question 7
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In the case of telecom services, what is used as the basis for determining the place of supply?

Detailed Solution: Question 7

For telecom services, the place of supply is determined based on the location of the customer's billing address. This ensures that the GST is levied where the customer receives the service.

Test: Place of Supply - Question 8
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What is the place of supply for banking, financial, and insurance services under GST?

Detailed Solution: Question 8

The place of supply for banking, financial, and insurance services under GST is the location of the customer's registered office. This helps in determining the GST liability based on where the customer is located.

Test: Place of Supply - Question 9
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What is the significance of determining the time of supply related to interest, late fees, or penalty in GST?

Detailed Solution: Question 9

Determining the time of supply related to interest, late fees, or penalty in GST is significant because it helps in proper accounting of these additional charges. It ensures that the GST liability on such amounts is clear and can be discharged correctly.

Test: Place of Supply - Question 10
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What is the purpose of determining the "transactional value" in the valuation of taxable supply of goods and services under GST?

Detailed Solution: Question 10

The purpose of determining the "transactional value" in the valuation of taxable supply of goods and services under GST is to ensure that GST is charged on the full value of the supply, especially in cases where parties are related or where a reasonable value may not be charged. This helps in proper tax collection.

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About this B Com Practice Test

This test contains 10 MCQs on Place of Supply with detailed solutions for each question. It is part of the Goods and Services Tax (GST) course on EduRev, designed to align with the current B Com syllabus. Each solution explains not just the correct answer but also gives you an understanding of the topic — not just to attempt the question but also help you prepare for the exam with practice.

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If you found this Place of Supply MCQ Test helpful, you can further enhance your B Com preparation with in-depth courses on EduRev, for all the subjects and topics available in Goods and Services Tax (GST) course. The course offers:
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