Time of Supply: 2) Time of supply in case of supply of goods through e-commerce entities?

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1 Time of : 1) Time of supply in case of Composite supply? 2) Time of supply in case of supply of goods through e-commerce entities? 3) Whether the advance received prior to provision of service is liable to tax under GST Law? 4) What would be the time of supply in case of works contract? 5) Time of supply in case of mixed supplies? 6) Mr. Bahubali buys vouchers from Lifestyle of worth Rs. 1,000/- for a shirt dated December 01, Mr. A gifts such vouchers to Mr. Katappa who redeems such vouchers with Amazon India on January 31, Time of? 7) Invoice is issued for Rs. 5,000 on June 22, 2017 by the supplier. Subsequently, due to variation in price the recipient pays following: Scenario 1: Rs. 5,500/- and Scenario 2: 8,000/- Time of for 2 Scenarios? 8) Value of services rendered is Rs. 1,00,000/. Date of issue of invoice is 5th August 2017.Advance Received is Rs. 25,000/- on 20th July Balance amount received on 7th August What is the time of supply for Rs. 1,00,000/-.

2 9) What is the rate of GST to be charged on advances received before the change in rate of tax if the supply is completed after the change is rate of tax? 10) If 95% of the work is complete before the change in rate of tax & Balance after change of tax but invoice can be raised only after completion of supply then what is the rate of tax to be applied? 11) In case of Construction Contracts, builders remit taxes on receipt of payment or completion of slabs as provided in the contract. What will the impact due to change in the tax rates? 12) Will I be required to pay GST at the new GST rate on Debtors outstanding as on the date of change in the rate of tax? 13) I have raised the invoice with old rate of tax but now I am required to remit the taxes based on new rate of tax. Can I recover the additional tax payable from my customer?

3 Time of 1) Time of Goods Services Earliest of: a) Date of Issue of Invoice OR b) Date of Receipt of Payment Earliest of: a) Date of Issue of Invoice or Date of Receipt of Payment whichever is earlier OR b) Date of Provision of Service if Invoice is not Issued or Date of Receipt of Payment whichever is earlier OR c) If not a & b above, Than Date of Receipt of Service in the Books of Accounts of Recipient Goods Earliest of: a) Date of Receipt of Goods OR b) Date of Payment OR c) 30 Days from the Date of Issue of Invoice OR d) If Not a, b or c above, than date of entry in the books of accounts of recipient 2) Reverse Charge Mechanism a) Date of Payment Earliest of: b) 60 Days from the Date of Issue of Invoice Services c) If Not a or b above, than date of entry in the books of accounts of recipient

4 3) of Vouchers for Goods/Services If identifiable at the time of issue of vouchers Yes Than date of issue of Voucher No Date of redemption If not possible as per 1, 2 or 3 above If Periodical returns to be filed Yes Date of Return No Date of Tax Payment

5 Place of : 1) When is supply of goods / Services considered as supply in the course of inter-state trade or commerce? 2) What is the place of supply if the supplier of service is located in Mumbai and the recipient of service being an SEZ unit is in Nagpur? 3) Which of the following is an inter-state supply? (a) Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi (b) Supplier of goods located in Delhi and place of supply of goods in Jaipur (c) Supplier of goods located in Delhi and place of supply of goods SEZ located in Chandigarh (d) All the above 4) Which of the following is an intrastate supply? (a) Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi (b) Supplier of goods located in Delhi and place of supply of goods in Jaipur (c) Supplier of goods located in Delhi and place of supply of goods in Delhi (d) All the above 5) Which of the following transaction is inter-state supply of goods involving movement of goods? (a) Location of supplier is in Bangalore and location of recipient is in Mumbai (b) Location of supplier is in Bangalore and place of supply is Mumbai

6 (c) Location of supplier and place of supply is Bangalore (d) None of the above 6) What is the place of supply where goods are delivered to a person on the direction of a third person? Transaction between Sunder & Jethalal: Location of Location of Delivery of Supplier 3 rd Party Goods to (Sunder) (Jethalal) Babita Ahmedabad Mumbai Kolkatta Ahmedabad Ahmedabad Mumbai Ahmedabad Mumbai Ahmedabad Ahmedabad Mumbai Mumbai Place of Nature of Applicable tax Transaction between Jethalal & Babita: Location of Location of Delivery of Supplier 3 rd Party Goods to (Sunder) (Jethalal) Babita Ahmedabad Mumbai Kolkatta Ahmedabad Ahmedabad Mumbai Ahmedabad Mumbai Ahmedabad Ahmedabad Mumbai Mumbai Place of Nature of Applicable tax 7) What is the place of supply in case of goods sold on aircraft? 8) If Mr Bahubali of Ahmedabad, is constructing a house in Mumbai and appoints Ms Devsena of Delhi to provide architectural services with regard proposed construction of house located in Mumbai. What will be the place of supply of such architectural services?

7 9) If Mr Iyer, resident of Mumbai, goes to Bangalore for plastic surgery then the place of supply of plastic surgery services shall be. 10) If Mr. Jethalal, a resident of Bangalore, conducts training for employees of Software Ltd, a company based out of New Delhi, in Shimla Resort located in Shimla. What will be place of supply of training service if New Delhi Software Ltd is a registered person? Will your answer change if Software Ltd is not a registered person? 11) Book My Ticket Private Limited, a company based out of Bangalore providing online ticketing services for admission to various events, sells online tickets for IPL tournament to be held across India, then the place of supply of services for admission to each cricket match shall be the location? 12) Express limited, a goods transport company based out of Chennai, provides transportation services to Cars Limited, an automobile company based out of Bangalore, for movement of their cars from the warehouse of Cars Limited at Silvassa to Delhi. Time of if Cars Ltd. is Regd or Not Regd.? 13) If Mr A, a registered taxable person based out of Mumbai, purchases air ticket from Airlines Ltd, an airline company based out of Chennai, for travel from New Delhi to NEW YORK via Dubai, then the place of supply of passenger transportation shall be?

8 14) Palace on wheels, a train running from Jaipur to Kanyakumari, provides onboard entertainment services to its passengers, then the place of supply of such onboard entertainment services shall be. 15) In above eg. for return journey, the place of supply shall be. 16) Mr A, resident of Bangalore, takes services from Airtel Limited, a company based out of New Delhi, for his postpaid mobile connection then, the place of supply of services in relation to the postpaid mobile connection shall be 17) Mr A, resident of Bangalore purchases dish antenna from Tata sky, a company providing DTH cable services based out of Mumbai, then the place of supply of DTH services shall be the 18) If Mr. B goes to bank in Bangalore not having an account with the bank to take a demand draft, the place of supply shall 19) Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for assistance in getting a commercial property in Kolkata. Which is the place of supply in this case?

9 20) If XYZ Ltd a company based out of Bangalore, awards online maintenance contract of its servers located in Mumbai office to Y INC, a company based out of USA, and as per the terms of the online maintenance X INC shall be required to perform regular maintenance from USA using Internet, then the place of supply is 21) If XYZ Ltd a company based out of Bangalore, awards online maintenance contract of its servers located in Mumbai office to Y INC, a company based out of USA, and as per the terms of the online maintenance X INC shall be required to perform regular maintenance from USA using Internet, then the place of supply is