Welcome to your Ch: 5 Place of supply - Services Section 12 (11 to 15)
11. Examine the following statements. Reliance registered in GST at Gujarat, engaged J Ltd, Delhi, to provide training and coaching services to it’s employees in vessel located 100 nm from Mumbai coast. Place of supply shall be the location where vessel is actually located.
12. Examine the following statements. RJ Ltd unregistered of Gujarat, engaged J Ltd, Delhi, to provide training and coaching services to it’s employees in vessel located 100 nm from Mumbai coast. Place of supply shall be the location where vessel is actually located.
13. Examine the following statements. RJ Ltd, Jharkhand organiser of event takes a banquet hall on a rent to organise a dance show for Hema Malini, Maharashtra. Banquet hall is located in Chicago, USA. Place of supply of immovable property and event is........
14. Examine the following statements. RJ Ltd, Jharkhand, registered in GST, organiser of event takes a stadium located in West Bengal on a rent for cricket tournament between Bollywood and tollywood stars. This event is organised for India Star Association, registered in Goa and is sponsored by T Series India (P) Ltd. The admission ticket price is ₹ 5,000 per ticket. The corporate registered in GST, Karnataka buys all the tickets for it’s employees and family members.
(i) The place of supply for organisation of event is West Bengal.
(ii) The place of supply for sponsorship of event is Goa.
(iii) The place of supply for admission of event is Karnataka.
(iv) The sponsorship is taxable supply and is tax is payable by India Star Association.
15. Examine the following statements. X Ltd registered in UP engages TIGA airline, registered in WB for transportation of goods to Indonesia.
(i) Place of supply is Indonesia and is exempt supply.
(ii) Place of supply is UP and is taxable supply.
