Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. Import/Export is treated as in GST.
a. Intra-state supply
b. Inter-state supply
c. Non-taxable supply
d. Exempted supply
Q. “Inter-State supplies” means
a. Any supply where the location of the supplier and the place of supply are in the same state
b. Any supply where the location of supplier and the place of supply are in the different states
c. Any supply where location of the supplier and place of supply are outside the country
d. None of these
Q. “Import of services” means the supply of any service, where -
a. The supplier of service is located outside India
b. The recipient of service is located in India
c. The place of supply of service is in India
d. All of the above
Q. Zero rated supply includes
a. Export of goods or/and services
b. Supply of goods or/and services to a SEZ developer or SEZ Unit
c. Supply of goods or/and services by a SEZ developer or SEZ Unit
d. Both (a) and (b)
Q. The supply of goods to SEZ unit is treated as in the hands of the supplier for eligibility ofITC.
a. Exempt Supply
b. Deemed Taxable Supply
c. Export of Supplies
d. Non-taxable supply
Q. Place of supply in case of installation of elevator is
a. Where the movement of elevator commences from the supplier’s place
b. Where the delivery of elevator is taken
c. Where the installation of elevator is made
d. Where address of the recipient is mentioned in the invoice
Q. Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalorevia Hyderabad is
a. Address of the aircraft carrier mentioned on the invoice of the supplier
b. Delhi
c. Jaipur
d. Hyderabad
Q. What is location of supply in case of importation of goods?
a. Customs port where the goods are cleared
b. Location of the importer
c. Place where the goods are delivered after clearance from customs port
d. Owner of the goods
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, whensupply involves movement of goods is the
a. Location of the goods at the time at which the movement terminates for delivery
b. Location of the goods at the time at which the movement starts for delivery
c. Location of the principal place of business of the recipient
d. Location of the principal place of business of the supplier
Q. Place of supply of goods, other than supply of goods imported into, or exported from India, whensupply does not involve movement of goods is the
a. Location of the supplier
b. Location of the goods at the time of the delivery to the recipient
c. Location of the goods at the time of purchase order
d. Location of the recipient
Q. Place of supply of goods, other than supply of goods imported into, or exported from India,where the goods are assembled or installed is the
a. Location of the agent of the recipient
b. Location of the recipient
c. Location of the supplier
d. Place of the such assembly or installation