Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. What if an e-commerce operator having no physical presence in the taxable territory, does nothave a representative in the taxable territory?
a. His will have to discharge his tax liability in foreign currency
b. He will not be liable to tax
c. He has to appoint a person in the taxable territory for the purpose of paying tax on his behalf
d. None of the above
Q. Unless and until notified, IGST shall not be levied on the inter-State supply of which of thefollowing:
a. Industrial alcohol
b. Works contract
c. Petroleum
d. None of the above
Q. What are the supplies on which reverse charge mechanism would apply at present?
a. Notified categories of goods or services or both under section 9(3)
b. Inward supply of goods or services or both from an unregistered dealer under section 9(4)
c. Both the above
d. None of the above
Q. Which of the following services are covered under Reverse Charge Mechanism of CGST Act, 2017? (i) Legal Consultancy (ii) Goods Transport Agency (iii) Manpower Supply (iv) Rent-a-Cab
a. i & iii
b. i & iv
c. i & ii
d. All the above
Q. In case of sponsorship services provided by Mr. A to M/s AB Ltd., liability to pay GST is on:
a. Mr. A
b. M/s AB Ltd.
c. Both
d. None of the above
Q. In case of renting of land, inside an Industrial estate, by State Government to a registeredmanufacturing company, GST is:
a. Exempted
b. Applicable under Normal Charge
c. Applicable under Reverse Charge
d. None of the above
Q. In case of services by an insurance agent to Ms. ABC Insurance Co. Ltd., GST is to be paid by:
a. Insurance Agent
b. ABC Insurance Co. Ltd.
c. Both
d. None of the above
Q. Sitting fees received by director of XYZ Ltd., is liable for GST in the hands of the
a. Director
b. XYZ Ltd.
c. Both of above
d. None of the above
Q. Services by a recovery agent to M/s ZZZ Bank Ltd., are liable for GST in the hands of:
a. M/s ZZZ Bank Ltd.
b. Recovery agent
c. Both the above
d. None of the above
Q. In case of lottery procured from State Government by a lottery distributor, GST is payable by:
a. Lottery distributor
b. State Government
c. Both the above
d. None of the above
Q. Reverse charge under section 9(3) of the CGST Act is applicable:
a. Only on notified service
b. Only on notified goods
c. On Notified goods & services
d. On None of the above
Q. If Tobacco leaves procured from an Agriculturist by a registered person, then:
a. Reverse charge is applicable
b. Normal charge is applicable
c. Joint charge is applicable
d. None of the above