Mr. Roshan Singh is employed as a full time teacher in a Government school in Ghaziabad, UP. He has to purchase a laptop for his son. He visited the computer market situated in Nehru Place, Delhi. At the time of purchase, the shopkeeper insisted on demand draft instead of cash. Mr. Roshan got the demand draft generated at State Bank of India, registered in Delhi against cash. Mr. Roshan does not have a bank account in State Bank of India. Determine the place of supply of service provided by State Bank of India, Delhi to Mr. Roshan.
A. Ghaziabad
B. Delhi
C. Any of the above
D. None of the above
Answer:B
Mr. Roshan Singh is employed as a full time teacher in a Government school in Ghaziabad, UP. He has to purchase a laptop for his son. He visited the computer market situated in Nehru Place, Delhi. At the time of purchase, the shopkeeper insisted on demand draft instead of cash. Mr. Roshan got the demand draft generated at State Bank of India, registered in Delhi against cash. Mr. Roshan does not have a bank account in State Bank of India. Determine the place of supply of service provided by State Bank of India, Delhi to Mr. Roshan.
A. Ghaziabad B. Delhi C. Any of the above D. None of the above