Indirect Tax- GST

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1. Which of the following taxes will be levied on imports ?

a) CGST
b) SGST
c) IGST
d) UTGST

2. Which of the following activity is outside the scope of supply and not taxable under GST ?
a) Services by an employee to the employer In the course of or in relation to this
employment.
b) Services of funeral
c) Actionable claims, other than lottery, betting and gambling.
d) All of the above

3. Renting of immovable property is __________

a) Supply of goods
b) Supply of services
c) Neither as a supply of goods nor a supply of services.
d) Either as a supply of goods or a supply of services.

4. Works contract as defined in section 2 (119) shall be treated as _________

a) Supply of goods
b) Supply of Services
c) Neither as a supply of goods nor a supply of services.
d) Either as a supply of goods or a supply of services.

5. 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) 50,000
b) 1,00,000
c) 2,00,000
d) 2,50,000

6. The ________ shall be treated as supply even if made without consideration.

 a) Supply of goods by a principal to his agent where the agent undertakes to supply
such goods on behalf of the principal.
b) Supply of goods by an agent to his principal where the agent undertakes to receive
such goods on behalf of the principal.
c).Permanent transfer or disposal of business assets where input tax credit has been
awaited.On such asserts.
d) All of the above.

7. Which of the following is – the supply in which possession of the goods are transferred
but the title on the same will be transferred at the future date ?
a) Rent a car
b) Hire Purchase
c) Normal sale of goods
d) None of the above.

8. What would be the tax rate applicable in case of composite supply ?

a) Tax rate as applicable on principal supply
b) Tax rate as applicable on ancillary supply
c) Tax rate as applicable on respective supply
d) None of the above

9. What is the threshold limit of turnover in the preceding financial year for opting to pay tax
under composition scheme for states other than special category states ?
a) Rs. 20 lacs
b) Rs. 10 lacs
c) Rs. 50 lacs
d) Rs. 1.5 crore.

10. When a GST dealer in Kerala sells a product o a GST dealer or customer in Tamilnadu, the
tax collected is
a) SGST
b) CGST
c) Integrated GST
d) UTGST

11. Which of the following will be excluded from the computation of aggregate turnover?
a) Value of taxable supplies
 b) Value of exempt supplies
c) Non taxable supplies
d) Value of inward supplies on which tax is paid on revere charge basis.

12. Which of the following persons can opt for composition scheme?
a) Person making any supply of goods which are not leviable to tax under this act.
b) Person making any inter-state outward supplies of goods.
c) Person effecting supply of goods through an e-cxommerce operator iable to collect
tax at source.
d) None of the above

13. Services to a single residential unit is, exempted if :

a) It is pure labour service only
b) It is works contract only
c) It is a part of residential complex only
d) It is on ground floor without further super structure.

14. Services by educational institution is exempted if the services are to –

a) Any common man
b) Its own student, faculty / staff
c) Both a & b
d) None of the above

15. Transportation of passengers by ________ are exempt from GST

a) Railway in first class
b) Railway in an air-conditioned coach
c) Metro
d) All of the above.

16. Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of section
12 of the CGST Act, 2017 in case supply involves movement of goods.
i. Date of removal – 1 st Oct 2019
ii. Date of invoice – 2 nd Oct 2019
iii. Date when goods made available to the recipient – 3 rd Oct 2019
iv. Date of receipt of payment – 15th Nov., 2019
a) 1 st Oct, 2019
b) 2 nd Oct 2019
c) 3 rd Oct 2019
 d) 15th Nov 2019

17. Tax invoice must be issued by ________ on supplies made by him.

a. Every supplier
b. Every taxable person
c. Every registered person not paying tax under composition scheme
d. All the above

18. Value of services rendered is Rs. 1,18,000. Date of issue of invoice is 5th Sept, 2019.
Advance received is Rs. 20,000 on 20th August, 2018. Balance amount received on 7 th
Sept 2019. What is the TOS of service ?
a. 5 th sept, 2019 – Rs. 1,18,000
b. 20th August, 2019 – Rs. 1,18,000
c. 20th August, 2019 – Rs. 20,000 and 5th Sept., 2019 – Rs. 98,000
d. 20th August, 2019 – R. 20,000 and 7th Sept., 2019 – Rs. 98,000

19. In case of taxable supply of services, invoice shall be issued within a period of ______
from the date of supply of serice.
a) 30 days
b) 45 days
c) 60 days
d) 90 days.

20. Continuous supply of services means a supply of services who provided, or agreed to be
provided, continuously or on recurrent basis, under a contract, for a period exceeding
______ Months, with periodic payment obligations and includes supply of such services as
the Government may subject to such conditions, as I may, by notification, specify
a) Three
b) Four
c) Six
d) Twelve

21. There was increase in tax rate from 20% to 24% w.e.f. 01.09.2019. which of the following
rate is applicable when services are provided after change in rate of tax in September,
2019 but invoice issued and payment received, both in August, 2019 :
a. 20% as it is lower of the two
b. 24% as it is higher of the two
c. 20% as invoice and payment were received prior to rate change.
 d. 24% as the supply was completed after rate change.

22. IGST menas

a) Inter-state GST
b) Integrated GST
c) Import GST
d) International GST

23. Place of supply of goods, other than supply of goods imported into, or exported from
India, when supply 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 or business of the recipient
d. Location of the principal place of business of the supplier.

24. Where will be the place of supply when the goods are supplied on the direction of the
third party ?
a) Location of the supplier
b) Location of the recipient
c) Location of the third party
d) Any of the above

25. Where will be the place of supply of goods supplied in a train which is heading towards
Delhi from Chennai, if the goods are tken on board at Coimbatore ?
a) Delhi
b) Chennai
c) Coimbatore
d) None of the above.

26. Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for
assistance in getting a commercial property in Kolkata. Which is the place of supply in this
case ? a) Delhi
b) Chandigarh
c) Kolkata
d) None of the above.

27. The default rule of place of supply of services made to a registered person shall be the
a) Location of the registered person
 b) Location of the service provider
c) Location of the recipient
d) Any of the above

28. The place of supply of services on board a conveyance, including a vessel, an aircraft, a
train or a motor vehicle shall be the
a) Location of the supplier of service
b) Place where the passenger embarks on the conveyance for a continuous journey.
c) Location of the first scheduled point of departure of that conveyance for the journey
d) Any of the above.

29. The value of supply of goods and services shall be the

a) Transaction value
b) MRP
c) Market Value
d) None of above

30. Which of the following shall not be included in value of supply ?

a) GST
b) Interest
c) Late fee
d) Commission

31. The time limit to pay the value of supply with taxes to avail the input tax credit ?
a) Three months
b) Six months
c) One hundred and eighty days
d)Till the date of filling of Annual Return

32. Can unutilized input tax credit be transferred in case of change in constitution of
business?
a. Not possible
b. No, it will be exhausted
c. Yes, it will be transferred only if there is provision for transfer of liabilities
d. It will be transferred only if it is shown in books of accounts of transferor

33. ITC can be claimed by a registered person for

a. Taxable supplies for business purpose
 b. Exempted supplies
c. Non-taxable supplies
d. All of above

34. Mr. A has started supply of goods and services in Delhi, He is required to obtain
registration of his aggregate turnover exceeds ______ during a financial year.
a) Rs. 10 lakh
b) Rs. 20 lakh
c) Rs. 30 lakh
d) Rs. 50 lakh

35. Final return in Form GSTR-10 should be submitted

a) within one year of registration
b) within 3 months of such cancellation of registration
c) within 3 months of outward supply
d) within one month of renewal of registration

36. Government body or a United Nations Body, then a monthly Form GSTR-11 has to file
a) GSTR 11
b) GSTR8A
c) GSTR 9A
d) GSTR5

37. A registered person under GST can file quarterly return if the turnover is
a) 2lakh or less
b) 75 lakh or less
c) One crore of less
d) 1.5 crore or less

38. Form GSTR-9B is also called

a) Annual Return
b) Monthly return
c) Quarterly return
d) Reconciliation statement

39. Final return in Form GSTR-10 is relevant in the case of

a) Input service distributors
b) E-Commerce seller
 c) GST dealers
d) Cancellation of registration

40. GSTR-9 is also called

a) Annual Return
b) Monthly return
c) Quarterly return
d) Half yearly return

41. GSTR-4A is generated quarterly for

a) GST dealers
b) Customers
c) Composition scheme taxpayers
d) Ecommerce operators

42. Returns to be filed by Non-Resident Taxpayer is

a) GSTR-3
b) GSTR-4
c) GSTR- 4A
d) GSTR-5

43. GSTR-2 gives the details of

a) all inward supplies
b) all outward supplies
c) Composite tax
d) TDS

44. Who can submit application for registration in Form GST REG-09 ?3
a. Non-resident taxable person
b. Input service distributor
c. Person deducting tax at source
d. Person collecting tax at source
45. Mr. A has started supply of goods and services in Delhi. He is required to obtain
registration, if his aggregate turnover exceeds_____ during a financial year.
a. Rs. 10 lakh
b. Rs. 20 lakh
c. Rs. 30 lakh
d. Rs. 50 lakh
46. Aggregate turnover includes
a. Taxable supplies
b. Exempt supplies
c. Exports
d. All of the above
47. Taxable minimum turnover limit in GST that is applicable to the State of Maharashtra
a. 10 lakh
b. 25 lakh
c. 1.5 crore
d. 20 lakh

48. The definition of goods under section 2(52) of the CGST act does not include-
a. Grass
b. Money and securities
c. Actionable claims
d. Growing crops
49. _____ is not included in the term “Goods” under GST Law:
a. Movable Property
b. Actionable Claim
c. Securities
d. Growing Crops
50. Services by an employee to the employer in the course of or in relation to his employment
is____
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
51. 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. 50,000
b. 1,00,000
c. 2,00,000
d. 2,50,000
52. Any treatment or process which is applied to another person’s goods shall be treated
as___
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
 d. Either as a supply of goods or a supply of services
53. Agreeing to the obligation to refrain from act, or to tolerate an act or a situation, or to do
an act is___
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services

54. Works contract as defined in section 2 (119) shall be treated as___

a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services

55. Who will notify the rate of tax to be levied under CGST Act ?
a. Central Government suo moto
b. State Government suo moto
c. GST Council suo moto
d. Central Government as per the recommendations of the GST council
56. What is the maximum rate prescribed under UTGST Act?
a. 14%
b. 28%
c. 20%
d. 30%
57. What is the rate applicable under CGST to a registered person being a manufacturer
opting to pay taxes under composition scheme ?
a. 2.5 %
b. 1%
c. 0.5 %
d. No composition for manufacturer
58. For certain Special category states, the reduced limit of Rs. 75 lakhs for opting
composition scheme is available. The reduced limit of Rs. 75 lakhs is not available for ?
a. Manipur
b. Meghalaya
c. Himachal Pradesh
d. Jammu & Kashmir
59. Transportation of passengers by___ are exempt from GST.
a. Railway in first class
 b. Railway in air-conditioned coach
c. Metro
d. Organic manure
60. Distribution of electricity by a distribution utility is a:
a. Non-taxable supply
b. Exempt supply
c. Nil Rated Supply
d. Neither supply of goods nor supply of services
61. Which of the following is not exempted ?
a. Health care service to human beings by authorized medical practitioners / para medics
b. Health care services to Animals / Birds
c. Slaughtering of animals
d. Rearing horses
62. Determine the TOS in accordance with provisions of CGST Act, 2017
Date of actual supply of service- 10th Nov. 2020
Date of Invoice- 22th Dec. 2020
Date on which payment received- 12th Dec. 2020
a. 10th Nov. 2020
b. 22th Dec. 2020
c. 12th Dec. 2020
d. 10th Dec. 2020
63. Minimum Service periods required to constitute a continuous supply of services with
periodic payment
a. Exceeding 6 months
b. 6 months
c. Exceeding 3 months
d. 3 months
64. The place of supply of goods exported from India shall be the
a. Location of the importer
b. Location of the exporter
c. Location of the agent of exporter
d. Location outside India
65. What is rate of tax of IGST ?
a. CGST
b. SGST
c. CGST + SGST rate
d. VAT rate
66. Persons shall be deemed to be “related persons” if any person directly or indirectly owns,
controls or holds____or more of the outstanding voting stock or shares of both of them;
a. 25%
b. 26%
c. 51%
d. 0%
67. Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to
Banglore via Hyderabad is
a. Address of the aircraft carrier mentioned on the invoice of the supplier
b. Delhi
c. Jaipur
d. Hyderabad
68. When deductions are allowed from the Transaction Value ?
a. Discount offered to customers subject to conditions
b. Freight charges
c. Incidental expenses
d. Amount paid by customer on behalf of the supplier
69. Whether credit on capital goods can be taken immediately on receipt of the goods ?
a. Yes
b. No
c. After usage of such capital goods
d. After capitalizing in books of Accounts
70. The term “used in the course or furtherance of business” means?
a. It should be directly co-ralated to output supply
b. It is planned to use in the course of business
c. It is used or intended to be used in the course of business
d. It is used in the course of business for making outward supply
71. Input tax credit on capital goods and inputs can be availed in one installment or in
multiple installments ?
a. In thirty-six installments
b. In twelve installments
c. In one installment
d. In six installments
72. The time limit to pay the value of supply with taxes to avail the input tax credit ?
a. Three months
b. Six months
c. One hundred and eighty days
d. Till the date of filing of Annual Return
73. Maximum time limit for availing ITC is
a. The date of filling of annual return
b. Due date of filling return u/s 39 for the month of September
c. Earliest of the two
d. Later of above two
74. ITC can be aviled on
a. Possession of prescribed invoice / debit note
b. Receipt of goods / services
c. Tax on such supply has been paid to government and return being furnished by the
supplier
d. Fulfilling all the above conditions
75. Which of the following forms are used for registration ?
a. Form GSTR-1
b. Form GSTAPL-01
c. Form GST REG-01
d. Form GST RFD-01