Marks for correct answer 2 | Negative Marks 0.5
Question No. 12
Mr. A is a registered supplier of mobile phones based at Delhi. Mr. B an unregistered person who resides in Bihar, came to Delhi for IAS coaching and bought a
mobile Phone from Mr. A. Which is the Place of supply in this situation?
Delhi
O Bihar
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Explanation:
The place of supply is Delhi since the original supplier location which is Mr A resides and sells in Delhi.
Although when Mr B purchased the mobile from A in Delhi, he can go back and sell at his place which is in Bihar, but since he is not registered so the last traceable or registered point of supply would remain as Delhi
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