Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. Which of the following tax is not subsumed in GST ?
a. VAT
b. Stamp Duty
c. Entry Tax
d. Entertainment Tax
Q. HSN Code Stands for
a. Home Shopping Network
b. Harmonised System of Nomenclature
c. Harmonised System Number
d. Home State Number
Q. Alcoholic liquor for Human Consumption is subject to -
a. CGST
b. SGST
c. IGST
d. None of the above
Q. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, naturalgas and aviation turbine fuel have been kept out of GST .
a. Permanently
b. Temporarily
c. For one year
d. None of the above
Q. The items which will be taxable both under Central Excise Law and the GST even after theimplementation of the GST Act.
a. Motor spirit
b. Tobacco and Tobacco Products
c. Alcoholic liquor for human consumption
d. Natural Gas
Q. On Petroleum Crude, High Speed Diesel, Motor Spirit (commonly known as Petrol), NaturalGas, and Aviation Turbine Fuel:
a. GST will never be levied at all
b. GST will be levied from a date to be notified on the recommendations of the GST Council
c. GST will be levied, but it will be exempt
d. None of the above
Q. Supply of the following is not liable to GST .
a. Alcoholic liquor for industrial consumption
b. Alcoholic liquor for medicinal consumption
c. Alcoholic liquor for human consumption
d. Alcoholic liquor for animal consumption
Q. GST is a comprehensive tax regime covering .
a. Good
b. Services
c. Both goods and services
d. None of the above
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are supplied on board a conveyance such as vessel, an aircraft, a train or motor vehicle is the
a. Location of the recipient
b. Location of the supplier
c. Location at which such goods are taken on board
d. None of the above
Q. Where will be the place of supply when the goods are supplied on the direction of the thirdparty?
a. Location of the supplier
b. Location of the recipient
c. Location of the third party
d. Any of the above
Q. Where will be the place of supply of goods supplied in a train which is heading towards Delhifrom Chennai, if the goods are taken on board at Coimbatore?
a. Delhi
b. Chennai
c. Coimbatore
d. None of the above
Q. In case of any ambiguity where the place of supply cannot be determined as provided in IGSTAct, 2016 who will determine place of supply?
a. Central Government or State Government on the recommendation of the Council
b. Central Government and State Government on the recommendation of the Council
c. In a manner as may be prescribed
d. Central Government
Q. The place of supply of goods imported into India shall be the
a. Location of the importer
b. Location of the exporter
c. Location of the agent of exporter
d. None of the above