Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer
Q. Is composition scheme available to people making inter-state supplies?
a. YES
b. NO
c. none
d. all
Q. Goods and Service tax is applicable to:
a. Whole of India
b. Whole of India except Jammu and Kashmir
c. Whole of India, except Jammu and Kashmir and Union Territories of Dadra, Nagar Haveli, Daman & Diu
d. Partially in India
Q. Can the taxable person under composition scheme avail the input tax credit?
a. YES
b. NO
c. none
d. all
Q. Where the supplier involves a movement of goods, the place of supply shall be determined by -------.
a. Movement of goods
b. Location of goods at the time of final delivery
c. Supplier’s location
d. Recipients’ location
Q. Which of the following tax is not subsumed in GST?
a. VAT
b. Stamp Duty
c. Entry Tax
d. Entertainment Tax
Q. What are the taxes levied on inter-state supply of goods?
a. CGST
b. SGST
c. CGST and SGST
d. IGST
Q. How will the goods and services be classified under GST regime?
a. SAC/HSN CODE
b. HSN
c. SAC
d. None of the above