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Q: Plastic Surgery performed by Mr. Vikalp Gupta (based in Pune) in a Delhi Hospital on Mr. Kabir Khan (Actor based in Mumbai). Mr. Khan is registered under GST. POS?
Anonymous Quiz
10%
Pune - MH
19%
Mumbai - MH
71%
Delhi
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Q: Air Asia (Airlines, reg in HR) gave a golden ticket which entitles me (registered in Pune) to avail any 5 domestic tickets in next 5 years. POS?
Anonymous Quiz
46%
Apply 12(2) since embarkation point is unknown
38%
Apply 12(9) - POS is Pune, MH
10%
Apply 12(9) - POS is HR
6%
None of above
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Q: A circuit (telecom) is laid from State A to State B, with an intermediate point in State C - from where there is no benefit available. POS of this Supply shall be which state? What Ratio? (Contract agreement is silent)
Anonymous Quiz
50%
A and B: Ratio 1:1
38%
A, B and C: in ratio 1:1:1
11%
Only A: that is the starting point
1%
Whatever the supplier seems fit
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Q: Mr. Anil (Pune) gave interior designer services to Mr. Mehta (Dubai) w.r.t his property in Portugal. POS ?
Anonymous Quiz
15%
Dubai
16%
Pune
59%
Portugal
10%
Non taxable
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Rule 3: IGST Rules w.r.t services to the government [sec 12(14)]- pls do it properly.
Is one of the overlooked aspects.
Once a question came a few years back.
Can be repeated.
Is one of the overlooked aspects.
Once a question came a few years back.
Can be repeated.
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Many have asked for amendments compilation.
I am waiting for the ICAI publication.
I don't want to issue and then write "subject to ICAI notification".
Let it come. Will cover it thoroughly with impact on Questions as well.
****
✅ Revisions start sooon! :)
✅ IDT practice batch starts on 1 August - the main QA lectures. Do check if interested! :)
I am waiting for the ICAI publication.
I don't want to issue and then write "subject to ICAI notification".
Let it come. Will cover it thoroughly with impact on Questions as well.
****
✅ Revisions start sooon! :)
✅ IDT practice batch starts on 1 August - the main QA lectures. Do check if interested! :)
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Q: Karavs Trades (Germany) sent goods for repair to PRA Repairs (Pune). Goods were repairs. Used for the purpose required for repairs, and then sent back. Legally, this shall be which type of a supply?
Anonymous Quiz
31%
Intra (POS is Pune)
69%
Inter
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Q: Online Gaming provided by a supplier abroad to a recipient in India. RCM or FCM?
Anonymous Quiz
23%
RCM
44%
FCM
26%
FCM if Rec is unregistered
7%
FCM if Rec is registered
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IDT Paper Presentation Guide
- Bad Handwriting costs marks?
- Some issues I observed in "notes" of answers which resulted in Marks Deduction
Don't miss. Can genuinely help you increase the score! :)
- Bad Handwriting costs marks?
- Some issues I observed in "notes" of answers which resulted in Marks Deduction
Don't miss. Can genuinely help you increase the score! :)
❤8
Q: Service of testing of samples by ESDM Company (Electronic Semi Conductor Design Mfr) to foreign clients - which are as per their developed software and design: Won't be taxed separately.
Anonymous Quiz
81%
True, part of composite supply
19%
False
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Amendment of 13(8), IGST
Clause (b) dealing with Intermediary has been omitted
✅ Effect: Intermediary service POS shall be determined as per 13(2)
✅ Exam Impact:
- If intermediary abroad and Rec in India: RCM applicable for the Rec as pos may be loc of R (if address available for S)
- If intermediary in India and Rec abroad: Can fall under "export of services" - provided other conditions are fulfilled
Note: Most probably, this shall be notified by the ICAI. But still we will check it once the publication is out.
Clause (b) dealing with Intermediary has been omitted
✅ Effect: Intermediary service POS shall be determined as per 13(2)
✅ Exam Impact:
- If intermediary abroad and Rec in India: RCM applicable for the Rec as pos may be loc of R (if address available for S)
- If intermediary in India and Rec abroad: Can fall under "export of services" - provided other conditions are fulfilled
Note: Most probably, this shall be notified by the ICAI. But still we will check it once the publication is out.
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Q: Counselling of persons afflicted with AIDS by Tata Motors Ltd - CSR activity for the welfare of people. Is this a charitable activity exempt from GST?
Anonymous Quiz
28%
Yes
72%
No
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Get excited for the study. If you enjoy the journey, you can't lose.
Yaar kal se padhna hai firse..Monday agya ! :( ❌
Kal se firse targets and study! Yayyy! 💙
Change the narrative. Change the mood. Masti se padho!
Coming 90 days can be last few days of your journey: Padhna bhi vaise hee. Pura jor lagake ✨
Main hoon apke sath! :)
Yaar kal se padhna hai firse..Monday agya ! :( ❌
Kal se firse targets and study! Yayyy! 💙
Change the narrative. Change the mood. Masti se padho!
Coming 90 days can be last few days of your journey: Padhna bhi vaise hee. Pura jor lagake ✨
Main hoon apke sath! :)
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And one thing I wanted to say. There are so many students jo itni cheezein adverse hone ke baad bhi daily effort mar rahe hai.
You guys are awesome. 💙
Negative result. Family issues. Some other problems. But you guys wake up, and start the study!
Idk how many people say this you, but genuinely,
I am super proud of everyone of you! You will succeed. Your time will come. ✨
Honest efforts karte raho. Koi hai jo tumhe dekh rha hai! Koi hai jo tumhe bhi dil kholke sab Dene wala hai!
You guys are awesome. 💙
Negative result. Family issues. Some other problems. But you guys wake up, and start the study!
Idk how many people say this you, but genuinely,
I am super proud of everyone of you! You will succeed. Your time will come. ✨
Honest efforts karte raho. Koi hai jo tumhe dekh rha hai! Koi hai jo tumhe bhi dil kholke sab Dene wala hai!
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Q: Loading, unloading, package , storage of dehusked pulses is exempt from GST.
Anonymous Quiz
44%
True
56%
False
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