Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. Goods and Services Tax (GST) has been implemented in India w.e.f.
a. 1st July, 2017
b. 1st June, 2017
c. 1st September, 2017
d. 1st April, 2017
Q. Mr. T, a thief has stolen motorbike and sells the motorbike to Mr. Q. It is illegal to steal a motorbike.Sale of motorbike will be considered as
a. supply and liable to be taxed
b. supply but not liable to be taxed
c. not at all supply
d. none of the above
Q. Mr. A booked a Rajdhani train ticket, which includes meal. It is
a. Composite supply
b. Mixed supply
c. Not at all supply
d. None of the above
Q. Which of the following agricultural activity is exempted from GST ?
a. Cultivation
b. Supply of farm labour
c. Renting of agro machinery
d. All of the above
Q. GT Jewellers Ltd. paid ` 50 lakhs for sponsorship of Miss India beauty pageant in Mumbai toStylist & Co. a partnership firm. GST is liable to be paid by
a. GT Jewellers Ltd.
b. Miss India beauty pageant
c. Stylish & Co.
d. Exempted Supply
Q. In case of inter-state stock transfer
a. CGST will be levied
b. IGST will be levied
c. CGST and SGST will be levied
d. No tax will be levied, as there is no supply
Q. A new supplier has taxable intra-State sales, exempt intra-State sales and export sales of goods.He should get himself registered under GST law, where
a. the aggregate value of taxable intra-State goods exceeds ` 20 lakhs
b. the aggregate value of taxable as well as exempt intra-State goods exceeds ` 20 lakhs
c. the aggregate value of all the three items exceeds ` 20 lakhs
d. the aggregate value of taxable intra-State goods as well as export sales exceeds ` 20 lakhs
Q. Following is an intra-State supply
a. Goods sent from Delhi to another dealer in Delhi
b. Goods sent from Delhi to a SEZ in Noida, Uttar Pradesh
c. Goods sent from Delhi to Chandigarh branch (Haryana) of the same supplier
d. None of the above
Q. A casual taxable person is required to obtain registration where he makes
a. Taxable inter-State supply
b. Taxable inter-State or intra-State supply
c. Taxable inter-State or intra-State supply whose proposed value exceeds ` 20 lakhs
d. In none of the above situations
Q. Subbu, a registered supplier based at Erode coached the staff of a software company inHyderabad, which is registered. The classes were held at Erode. The place of supply is
a. As mutually agreed upon
b. Hyderabad
c. Erode
d. Bengaluru
Q. Which of the following central taxes has been subsumed in the ambit of GST ?
a. Central Excise duty
b. Service Tax
c. CVD on import
d. All of the above
Q. GST is payable on the services provided by the employee to the employer in the course ofemployment on
a. Regular basis
b. Contract basis as employed by the company
c. Contract basis as employed by a contractor
d. None of the above
Q. If a person, opting for composition scheme is liable to be registered on 1st October, 2019 and he has applied for registration on 17th November, 2019 and registration granted on 20th November, 2019 then the effective date of registration will be
a. 20th November, 2019
b. 1st October, 2019
c. 17th November, 2019
d. 1st April, 2020
Q. In case of transport of goods by rail within India, which of the following item is an exemptedsupply ?
a. Transport of postal mails and postal bag
b. Transport of defence and military equipments
c. Transportation of household effects
d. Transport of alcoholic beverages