Home »
MCQs »
Commerce MCQs »
GST MCQs
What is an area of supply in the event of importation of products?
18. What is an area of supply in the event of importation of products?
- Owner of the Goods
- Importer Location
- Place where goods are being delivered after customs clearance
- Custom Port
Answer: B) Importer Location
Explanation:
The spot of supply of any products brought into India is the area of the shipper. Subsequently, assuming that a merchant is situated in the territory of Tamil Nadu, the state's portion of IGST will go to Tamil Nadu.