Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. Mr. C of Chennai supplied goods to M/s Smart Jet Airlines of Chennai flying between DelhiMumbai. The goods are loaded in the aircraft in Delhi. The place of supply of goods will be
a. Chennai
b. Delhi
c. Mumbai
d. None of the above
Q. Gifts not exceeding in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
a. 20,000
b. 25,000
c. 50,000
d. 1,00,000
Q. Hospital charging room rent per day per room ` 1,200 on rooms provided to in-patients. It is
a. Exempted supply
b. Taxable supply
c. Not at all supply
d. None of the above
Q. In cases of change in rate of tax and amount is credited to the bank account after 4 working days from the date of change in rate of tax, the date of receipt of payment will be
a. Date of book entry or date of bank entry, whichever is earlier
b. Date of bank entry
c. Date of book entry
d. Date of book entry or date of bank entry, whichever is later
Q. Who is the person allowed to cancel a GST registration ?
a. The registered person himself
b. The GST officer
c. The legal heir of the registered person
d. All of the above
Q. Where the application of registration is found to be deficient for any reason and the ProperOfficer requires any further information then he shall intimate to the applicant in form
a. GST REG-01
b. GST REG-02
c. GST REG-03
d. GST REG-04
Q. Aminpur Post Office provided basic mail services of ` 2,50,000 and speed post services of ` 3,00,000. The value of taxable services will be
a. 2,50,000
b. 3,00,000
c. 5,50,000
d. None of the above
Q. An individual acts as a referee in a football match organised by Sports Authority of India. Which one of the following is correct ?
a. The individual is liable to pay GST
b. Sports Authority of India is liable to pay GST
c. Exempted from GST
d. Outside the scope of supply
Q. Goods under CGST Act excludes
a. Securities
b. Unsecured debts
c. Right to participate in the draw to be held in a lottery
d. Growing crops
Q. A famous actress went to London and availed cosmetic or plastic surgery for her nose. WhetherGST is liable to be paid ?
a. Ye
b. No
c. No supply at all
d. None of the above
Q. In relation to a registered person, input tax means the Central tax, State tax, Integrated tax orUnion Territory tax charged on any supply of goods or services or both made to him and includes
a. The integrated goods and services tax charged on import of goods
b. The tax payable under Reverse Charge Mechanism as per SGST Act
c. The tax payable under Reverse Charge Mechanism as per UTGST Act
d. The tax payable under the composition levy
Q. A supply made by a taxable person to a recipient of goods being buyer consisting of two or more taxable supplies of goods or services or of both or any combination thereof which are only bundled and supplied in conjunction with each other in the ordinarily course of business out of which one is a principal supply has been defined u/s 2(3) of CGST Act, 2017 as
a. Composite supply
b. Mixed supply
c. Higher rate tax supply
d. Bundled supply
Q. The payment of tax by electronic operator who does not have physical presence in taxableterritory in India be made by
a. e-commerce operator himself
b. his appointed representative in India
c. the person who receives supply
d. either (a) and (b)
Q. The time of supply "where goods or services or both have been supplied in a situation where the invoice issued before the change in the rate of tax but payment received after the change in rate of tax" as per section 14 of the CGST Act, 2017 shall be
a. Date of issue of invoice
b. Date of receipt of payment or the date of issue of invoice whichever is earlier
c. Date of receipt of payment
d. None of the above
Q. Which of the following called the Union territory as being covered under Union Territory Goodsand Service Tax Act, (UTGST), 2017 ?
a. Sikkim
b. Puducherry
c. Daman and Diu
d. None of the above