Top 50+ Solved Levy and Collection of Tax MCQ Questions Answer
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
Q. In case M/s. PQR Ltd., a registered person, has availed rent-a-cab service from M/s ABC Travels(Proprietor) service then which one of the following is true:
a. Reverse charge is applicable as this is a notified service
b. Reverse charge is applicable if ABC Travels is not registered
c. Joint charge is applicable
d. None of the above
Q. Reverse charge is applicable:
a. Only on intra-State supplie
b. Only on inter-State supplies
c. Both intra-State and inter-State supplies
d. None of the above