{"id":970,"date":"2024-03-18T12:32:55","date_gmt":"2024-03-18T12:32:55","guid":{"rendered":"https:\/\/taxbykk.com\/mcq\/?p=970"},"modified":"2024-03-18T12:32:56","modified_gmt":"2024-03-18T12:32:56","slug":"ch-4-16-to-15","status":"publish","type":"post","link":"https:\/\/taxbykk.com\/mcq\/ch-4-16-to-15\/","title":{"rendered":"Ch 4 (16 to 15)"},"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[\"168\"] = {\"quiz_id\":\"168\",\"quiz_name\":\"Ch: 4 Place of supply - Goods (16 to 20)\",\"disable_answer\":\"0\",\"ajax_show_correct\":\"1\",\"progress_bar\":\"0\",\"contact_info_location\":\"0\",\"qpages\":{\"2\":{\"id\":\"2\",\"quizID\":\"168\",\"pagekey\":\"S6zzoZJJ\",\"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-168 qmn_quiz_container mlw_qmn_quiz  quiz_theme_default  '>\n\t\t\t\t\t<form name=\"quizForm168\" id=\"quizForm168\" action=\"\/mcq\/wp-json\/wp\/v2\/posts\/970\" 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_168\" value=\"30827bd64c\">\n\t\t\t\t<input type=\"hidden\" name=\"qsm_unique_key\" id=\"qsm_unique_key_168\" value=\"69e57b79c74c7\">\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: 4 Place of supply - Goods (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-806 \" data-qid=\"806\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>16. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person J of Jammu and Kashmir has an establishment in Canada. It receives an order for supply of spices to Mexico. It asks it\u2019s establishment in Canada to supply spices to Mexico. Person J receives consideration in foreign exchange in India which it later on re-imburses to Canada. What shall be the place of supply and whether consideration received shall form part of ATO? <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Place of supply is India and it is a case of export of goods for which refund can be claimed by the exporter.<br \/>(ii) This case falls in Schedule III and is no 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=\"question806-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question806\" id=\"question806_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question806_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=\"question806-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question806\" id=\"question806_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question806_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=\"question806-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question806\" id=\"question806_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question806_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=\"question806-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question806\" id=\"question806_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question806_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=\"question806\" id=\"question806_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-807 \" data-qid=\"807\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>17. Examine the following statements. Person H of Himachal Pradesh is an intermediary. It has earned commission for facilitating a transaction between Person A who is located in USA and Person B who is located in Chile. The goods are transported from Chile to USA. What shall be the place of supply and whether commission earned shall form part of ATO? <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Person H being an intermediary who earns commission is taxable in India but exempt as per S.No 12AA.<br \/>(ii) Place of supply is Himachal Pradesh.<br \/>(iii) It is a case of Intra State supply.<br \/>(iv) It is a case of No Supply as per Schedule III<\/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=\"question807-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question807\" id=\"question807_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question807_1\">\n\t\t\t\t\ta) All 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=\"question807-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question807\" id=\"question807_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question807_2\">\n\t\t\t\t\tb) All 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=\"question807-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question807\" id=\"question807_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question807_3\">\n\t\t\t\t\tc) All true except (iv)\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=\"question807-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question807\" id=\"question807_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question807_4\">\n\t\t\t\t\td) All true except (iii) and (iv)\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=\"question807\" id=\"question807_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-809 \" data-qid=\"809\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>18. 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 on 18-5. The machine is transported to Inland Container Depot, Haldia, West Bengal on 20-5. On 19-5 Person A endorses bill of lading to Person G of Goa. Bill of entry is filed by Person G at Haldia Port for clearance of home consumption. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) Person A shall pay tax for endorsement of bill of ladingas it is taxable supply.<br \/>(ii) Place of supply is Goa.<\/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=\"question809-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question809\" id=\"question809_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question809_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=\"question809-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question809\" id=\"question809_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question809_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=\"question809-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question809\" id=\"question809_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question809_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=\"question809-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question809\" id=\"question809_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question809_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=\"question809\" id=\"question809_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-810 \" data-qid=\"810\">\n\t\t\t\t\t\t<div class='mlw_qmn_new_question'>19. 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 on 18-5. The machine is transported to Inland Container Depot, Haldia, West Bengal on 20-5. Bill of entry for warehousing is filed by Person A at Haldia Port on 22-5. On 25-5 Person A endorses custom warehouse receipt to Person G of Goa. <\/div>\n\t\t\t<div class='mlw_qmn_question  qsm_remove_bold' >\n\t\t<p>(i) This is case of no supply.<br \/>(ii) This is case of exempt 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=\"question810-1 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question810\" id=\"question810_1\" value=\"0\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question810_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=\"question810-2 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question810\" id=\"question810_2\" value=\"1\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question810_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=\"question810-3 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question810\" id=\"question810_3\" value=\"2\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question810_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=\"question810-4 \">\n\t\t\t\t\t\t\t\t\t\t\t<input type='radio' class='qmn_quiz_radio qmn-multiple-choice-input' name=\"question810\" id=\"question810_4\" value=\"3\" \/>\n\t\t\t\t\t<label class=\"qsm-input-label\" for=\"question810_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=\"question810\" id=\"question810_none\" checked=\"checked\" value=\"\" 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onclick=\"location.reload();\">Cancel<\/button><\/footer><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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