11. Examine the following statements in the light of Section 10(1)(c) of IGST Act, 2017. All persons are registered in GST. Person A of AP takes a machinery on rent for one month from Person R of Rajasthan. Goods are lying in AP. After the expiry of one month Person A of AP wishes to purchase the machinery. What shall be the place of supply.

12. Examine the following statements. Person M of Maharashtra imported machine in CKD condition to be assembled to the factory of Person G of Gujarat. Machine is imported at Kochi port from where it is being transported to Maharshtra. What shall be the place of supply.

13. Examine the following statements in the light of Section 10(1)(e) of IGST Act, 2017. Railways in one it’s Non- AC trains sells biscuits, chips etc to it’s passengers. The journey of this train starts from Delhi and ends at Chennai. The train stops at various stations covering five States. Biscuits, chips and other goods are taken on board at two stations. First in Delhi and secondly in Telengana. What shall be the place of supply where goods are sold on board to it’s passengers.

14. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person A of Assam imports machinery from Australia. Machine is imported by sea route and lands at Paradip Port, Odisha. The machine is transported to Inland Container Depot, Haldia, West Bengal. Bill of entry is filed by Person A at Haldia Port for clearance of home consumption. What shall be the place of supply?

15. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person M of Mizoram exports certain goods from India to Singapore. Goods are exported through sea route. The goods are transported in Truck in Mizoram to Chennai Port. Shipping bill is filed at Chennai port. Goods are shipped for Singapore. What shall be the place of supply?