Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer
Q. Registration under GST is not compulsory to
a. Casual taxable person
b. Input service distributor
c. Non-resident taxable person
d. None of the above
Q. One of the following states does not fall under special category given under Art. 279A of the Constitution
a. Himachal Pradesh
b. Uttarakhand
c. Chhattisgarh
d. Jammu & Kashmir
Q. Exemption from registration is available to
a. Central & State Govt. Departments
b. Agriculturists
c. a) & b) above
d. None of the above
Q. Address for delivery
a. Recipient address mentioned in the tax invoice
b. Recipient address mentioned in the delivery challan
c. Recipient address not necessary
d. Recipient address mentioned in the Gate pass
Q. When President assent was obtained for central GST?
a. 18th April 2017
b. 22nd April 2017
c. 5th April 2017
d. 12th April 2017
Q. What is applicability of GST?
a. Applicable all over India except Sikkim
b. Applicable all over India except Jammu and Kashmir
c. Applicable all over India
d. Applicable all over India except Nagaland
Q. Money means
a. Indian legal tender
b. Foreign currency
c. Cheque/promissory note
d. All the above
Q. Non-taxable territory means
a. Outside taxable territory
b. Inside taxable territory
c. Inter-state taxable territory
d. None of the above
Q. Goods and Service Tax council referred in which section
a. 279A of the constitution
b. 276 of the constitution
c. 277 of the constitution
d. 279 of the constitution
Q. Weight age of vote for centre at GST council
a. 1/4th of total votes cast
b. 1/3rd of total votes cast
c. ½ of total votes cast
d. Only B
Q. Weightage of States (combined) at GST council
a. 2/3rd of total votes cast
b. 1/3rd of total votes cast
c. 1/4th of total votes cast
d. None of the above
Q. Who is chairperson of GST council
a. Finance secretary
b. State Finance Minister
c. Union Finance Minister
d. None of the above
Q. Taxable turnover of below Rs.1.5 crore assessee under control of
a. Centre
b. State
c. Both a and b
d. Only c
Q. Powers to declare certain activities/transactions as neither supply of goods nor of services
a. Schedule I
b. Schedule III
c. Schedule II
d. Schedule IV