Indirect Taxation MCQs With Answers
1. What of the following taxes is applicable in the case of supply of goods from Gujarat to Assam?
a) CGST b) SGST c) UTGST
d) IGST
2. which of the following taxes is applicable in the case of supply of services from Bihar to Rajsasthan?
a) CGST b) SGST c) UTGST d) IGST
3. Which of the following
commodities is not kept outside the perview of GST?
a) High speed Diesel b) Natural Gas c) Supply of liquor for human consumption d) Aviation turbine fuel
4. which of the following taxes have been subsumed in GST?
a. Central Sales Tax b. Central Excise Duty and Service Tax c. Value Added Tax e) All of Above
5. GST is levied on supply of all goods and serices except? f) Alcoholic liquor for human consumption
a) b) c) Tobacco Legal sevices All of the above
6. who shall be empowered to levy and collect GST on supplies in the course of Inter state Transactions of trade or commerce?
a) Central Government a) State Governments b) Union Territories c) All of the above
7. Any job work carried out by a labour contractor on another person‘s goods shall be treated as
a) supply of goods b) supply of services c) supply of services provided job work is carried out without any material d) supply of services whether the job work is carried out with or without any material.
8. Under which notification is services notified wherein whole of the CGST is paid on reverse charge basis by the recipient of services:
a) Notification No. 09/2017 CT (R)
b) Notification No. 12/2017 CT (R)
c) Notification No. 13/2017 CT (R)
d) Notification No. 17/2017 CT (R)
9. GST was implemented in India from
a) 1st January 2017
b) 1st April 2017
c) 1st March 2017
d) 1st July 2017
10. In India, the GST is a dual model of a) UK
b) Canada
c) USA
d) Japan
11. GST is a consumption of goods and service tax based on
a) Development
b) Dividend
c) Destiny
d) Destination
12. India‘s GST structure are based on how many structures?
a) 6
b) 4
c)3
d) 5
13. The maximum rate for CGST is?
a) 28 b) 12 c) 18 d) 20
14. The maximum rate for SGST/UTGST is?
a) 28 b) 14 c) 20 d) 30
15. The maximum rate for CGST/ITGST is?
a) 28 b) 14 c) 20 d) 30
16. Which code is used to classify goods and services under GST?
a) HSN Code b) SAC/HSN Code