The question (6 marks)
State with reasons which tax applies in each of the following: (i) an architect in Mumbai designs an office building situated in Goa for a company in Delhi; (ii) a trader in Nagpur sells goods to a buyer in Chennai but, on the buyer's direction, delivers them to the buyer's customer in Nashik; (iii) a firm in Pune supplies accounting services to a registered company in Pune. (6 marks)
MU Module IV, place of supply and the inter-State test; pack ch. 04, problem question.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 4 · GST and Maharashtra Profession Tax of Law of Taxation.
Authorities you will need
- Sections 7, 8, 10 and 12 of the Integrated Goods and Services Tax Act
- Section 5, Integrated Goods and Services Tax Act
- Section 9, Central Goods and Services Tax Act
- Section 9, Maharashtra Goods and Services Tax Act
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.