{"id":1005,"date":"2024-03-22T06:34:50","date_gmt":"2024-03-22T06:34:50","guid":{"rendered":"https:\/\/taxbykk.com\/mcq\/?p=1005"},"modified":"2024-03-22T06:34:51","modified_gmt":"2024-03-22T06:34:51","slug":"ch-5-16-to-20","status":"publish","type":"post","link":"https:\/\/taxbykk.com\/mcq\/ch-5-16-to-20\/","title":{"rendered":"Ch 5 (16 to 20)"},"content":{"rendered":"<script>\n                            if (window.qmn_quiz_data === undefined) {\n                                    window.qmn_quiz_data = new Object();\n                            }\n                    <\/script><script>window.qmn_quiz_data[\"172\"] = {\"quiz_id\":\"172\",\"quiz_name\":\"Ch: 5 Place of supply - Services Section 12 (16 to 20)\",\"disable_answer\":\"0\",\"ajax_show_correct\":\"1\",\"progress_bar\":\"0\",\"contact_info_location\":\"0\",\"qpages\":{\"1\":{\"id\":\"1\",\"quizID\":\"172\",\"pagekey\":\"aMK3FH3r\",\"hide_prevbtn\":\"0\"}},\"skip_validation_time_expire\":\"0\",\"timer_limit_val\":\"0\",\"disable_scroll_next_previous_click\":\"0\",\"disable_first_page\":\"0\",\"enable_result_after_timer_end\":\"0\",\"enable_quick_result_mc\":\"1\",\"end_quiz_if_wrong\":\"0\",\"form_disable_autofill\":\"0\",\"disable_mathjax\":\"0\",\"enable_quick_correct_answer_info\":\"2\",\"quick_result_correct_answer_text\":\"Correct! You have selected correct answer.\",\"quick_result_wrong_answer_text\":\"Wrong! You have selected wrong answer.\",\"quiz_processing_message\":\"\",\"quiz_limit_choice\":\"Limit of choice is reached.\",\"not_allow_after_expired_time\":0,\"scheduled_time_end\":false,\"error_messages\":{\"email_error_text\":\"Not a valid e-mail address!\",\"number_error_text\":\"This field must be a number!\",\"incorrect_error_text\":\"The entered text is not correct!\",\"empty_error_text\":\"Please complete all required fields!\",\"url_error_text\":\"The entered URL is not valid!\",\"minlength_error_text\":\"Required atleast %minlength% characters.\",\"maxlength_error_text\":\"Maximum %maxlength% characters allowed.\"},\"first_page\":false}\n                    <\/script><div class='qsm-quiz-container qsm-quiz-container-172 qmn_quiz_container mlw_qmn_quiz  quiz_theme_default  '>\n\t\t\t\t\t<form name=\"quizForm172\" id=\"quizForm172\" action=\"\/mcq\/wp-json\/wp\/v2\/posts\/1005\" method=\"POST\" class=\"qsm-quiz-form qmn_quiz_form mlw_quiz_form\" novalidate enctype=\"multipart\/form-data\">\n\t\t\t\t<input type=\"hidden\" name=\"qsm_hidden_questions\" id=\"qsm_hidden_questions\" value=\"\">\n\t\t\t\t<input type=\"hidden\" name=\"qsm_nonce\" id=\"qsm_nonce_172\" value=\"2429359352\">\n\t\t\t\t<input type=\"hidden\" name=\"qsm_unique_key\" id=\"qsm_unique_key_172\" value=\"69e57ba6ccbd5\">\n\t\t\t\t<div id=\"mlw_error_message\" class=\"qsm-error-message qmn_error_message_section\"><\/div>\n\t\t\t\t<span id=\"mlw_top_of_quiz\"><\/span>\n\t\t\t\t\t\t\t<section class=\"qsm-page \">\n\t\t\t\t\t\t\t\t<div class=\"quiz_section quiz_begin\">\n\t\t\t\t\t\t<div class='qsm-before-message mlw_qmn_message_before'>\n\t\t\t\t<p>Welcome to your Ch: 5 Place of supply - Services Section 12 (16 to 20)<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"quiz_section qsm-question-wrapper question-type-0 question-section-id-828 \" data-qid=\"828\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>16. Examine the following statements. Mr. X boards a flight from Mumbai for onward journey to Baghdogra. On flight it purchases packed food. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Place of supply for transportation of passenger is Mumbai and is exempt supply.<br \/>(ii) Place of supply for supply of food is Mumbai and is taxable supply.<\/p>\n\t<\/div>\n\t\t<div class='qmn_radio_answers mlwRequiredRadio'>\n\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question828-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question828\" id=\"question828_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question828_1\">\n\t\t\t\t\ta) Both true\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question828-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question828\" id=\"question828_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question828_2\">\n\t\t\t\t\tb) Both false\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question828-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question828\" id=\"question828_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question828_3\">\n\t\t\t\t\tc) True; False\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question828-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question828\" id=\"question828_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question828_4\">\n\t\t\t\t\td) False; True\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<input type=\"radio\" style=\"display: none;\" name=\"question828\" id=\"question828_none\" checked=\"checked\" value=\"\" \/>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"quiz_section qsm-question-wrapper question-type-0 question-section-id-829 \" data-qid=\"829\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>17. Examine the following statements. Airtel installs leased circuit lines for Infosys Limited at Corporate office in Maharashtra. Airtel bills (leased circuit lines) to ISD registration number which is registered in the State of Gujarat. Airtel also provides post paid mobile connection for 100 employees located in Maharastra and another 200 employees located in Gujarat but all billed to ISD registration number located in Gujarat. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Place of supply for leased circuit line is Gujarat.<br \/>(ii) Place of supply for post paid mobile phone is Gujarat.<\/p>\n\t<\/div>\n\t\t<div class='qmn_radio_answers mlwRequiredRadio'>\n\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question829-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question829\" id=\"question829_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question829_1\">\n\t\t\t\t\ta) Both true\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question829-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question829\" id=\"question829_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question829_2\">\n\t\t\t\t\tb) Both false\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question829-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question829\" id=\"question829_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question829_3\">\n\t\t\t\t\tc) True; False\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question829-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question829\" id=\"question829_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question829_4\">\n\t\t\t\t\td) False; True\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<input type=\"radio\" style=\"display: none;\" name=\"question829\" id=\"question829_none\" checked=\"checked\" value=\"\" \/>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"quiz_section qsm-question-wrapper question-type-0 question-section-id-831 \" data-qid=\"831\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>18. Examine the following statements. HDFC Limited corporate office at Tamil Nadu. K Ltd registered in Delhi has opened a bank account in HDFC branch, Delhi. It has taken credit card facility for which he is billed annually. At one time it also takes a business loan from it\u2019s branch. It pays interest and processing charges. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Place of supply for credit card is Delhi and IGST shall be charged.<br \/>(ii) Place of supply for loan processing charge and interest is Delhi and CGST and SGST shall be charged on processing charge. Interest is exempt supply.<\/p>\n\t<\/div>\n\t\t<div class='qmn_radio_answers '>\n\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question831-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question831\" id=\"question831_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question831_1\">\n\t\t\t\t\ta) Both true\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question831-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question831\" id=\"question831_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question831_2\">\n\t\t\t\t\tb) Both false\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question831-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question831\" id=\"question831_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question831_3\">\n\t\t\t\t\tc) True; False\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question831-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question831\" id=\"question831_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question831_4\">\n\t\t\t\t\td) False; True\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<input type=\"radio\" style=\"display: none;\" name=\"question831\" id=\"question831_none\" checked=\"checked\" value=\"\" \/>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"quiz_section qsm-question-wrapper question-type-0 question-section-id-832 \" data-qid=\"832\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>19. Examine the following statements. Bhushan Steel Limited registered in UP takes factory insurance from GIC, UP and group health insurance of it\u2019s employees, resident of Delhi from Bajaj, Delhi. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Place of supply for factory insurance is UP.<br \/>(ii) Place of supply for health insurance is Delhi.<\/p>\n\t<\/div>\n\t\t<div class='qmn_radio_answers '>\n\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question832-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question832\" id=\"question832_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question832_1\">\n\t\t\t\t\ta) Both true\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question832-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question832\" id=\"question832_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question832_2\">\n\t\t\t\t\tb) Both false\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question832-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question832\" id=\"question832_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question832_3\">\n\t\t\t\t\tc) True; False\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"qmn_mc_answer_wrap  mrq_checkbox_class\" id=\"question832-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question832\" id=\"question832_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question832_4\">\n\t\t\t\t\td) False; True\t\t\t\t\t<\/label>\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<input type=\"radio\" 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