120+ Indirect Tax Solved MCQs

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1.	GST was introduced in India with effect from
A.	1.1.2017
B.	1.4.2017
C.	1.1.2018
D.	1.7.2017
Answer» D. 1.7.2017

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2.	Goods and service tax is --
A.	supply based
B.	consumption based
C.	both supply and consumption based
D.	transaction based
Answer» B. consumption based

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3.	SGST is applicable when
A.	goods are sold within a state
B.	goods are sold from one gst dealer to a customer
C.	goods are sold by a gst dealer to another gst dealer
D.	interstate supply
Answer» A. goods are sold within a state

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4.	Inter-state trade is presently subject to
A.	sgst
B.	cgst
C.	integrated gst
D.	utgst
Answer» C. integrated gst

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5.	GST can be collected by
A.	any registered dealer
B.	any gst dealer
C.	any service provider
D.	any dealer
Answer» B. any gst dealer

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6.	The chair of GST Council
A.	nominated by the govt
B.	nominated by the gst council
C.	union finance minister
D.	elected by the gst council
Answer» C. union finance minister

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7.	Where the location of the supplier and the place of supply are in two different States –
A.	igst is applicable
B.	cgst is applicable
C.	sgst plus cgst is applicable
D.	cgst plus igst is applicable
Answer» A. igst is applicable

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8.	One tooth paste and tooth brush and a toilet soap sold in a packet for Rs. 50, is
A.	mixed supply
B.	composite supply
C.	joint supply
D.	not supply
Answer» A. mixed supply

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9.	The notified limit for payment of composition levy is -
A.	rs. 1 crore
B.	rs. 20lakh
C.	rs. 50 lakh
D.	rs. 2 crore
Answer» A. rs. 1 crore

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10.	A Composite taxpayer is required to file summarised details of transactions
A.	annually
B.	half yearly
C.	quarterly
D.	monthly
Answer» C. quarterly

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11.	The incidence of tax is called
A.	tax cascading
B.	tax pyramiding
C.	tax evasion
D.	indirect tax
Answer» D. indirect tax

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12.	Introduction of GST affects the revenue of
A.	consuming states
B.	manufacturing states
C.	all the states
D.	central government
Answer» C. all the states

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13.	Goods which get input tax credit without being liable to collect output tax is called
A.	exempt goods
B.	white goods
C.	sin goods
D.	zero rated goods
Answer» D. zero rated goods

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14.	Any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business is
A.	input
B.	output
C.	merit goods
D.	white goods
Answer» A. input

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15.	If application for registration is ------, the registration shall be effective from the date on which the person becomes liable for registration.
A.	made within 30 days
B.	not made within 30 days
C.	made within 60 days
D.	not made within 30 days
Answer» A. made within 30 days

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16.	When turnover during a financial year exceeds---- the accounts and other records must be audited by a chartered accountant or a cost accountant
A.	1 crore
B.	2 crore
C.	5 crore
D.	10 crore
Answer» B. 2 crore

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17.	The tax applicable to interstate supplies will be:
A.	sgst only
B.	cgst only
C.	igst only
D.	cgst-igst
Answer» C. igst only

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18.	A person is liable to registered under GST law where aggregate sale of good exceeds----- after 1.4.2019. in general category
A.	rs.40,00,000
B.	rs.20,00,000
C.	rs.15,00,00 0
D.	rs.1,50,000
Answer» A. rs.40,00,000

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19.	GST is applicable on------- of goods or services.
A.	supply
B.	manufacture
C.	consumpti on
D.	production
Answer» A. supply

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20.	The first 2 digit of GSTIN represent------
A.	entity code
B.	country code
C.	state code
D.	checksum character
Answer» C. state code

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21.	The definition of goods under the GST Act does not include-- ---
A.	grass
B.	growings crops
C.	actionable claims
D.	money & securities
Answer» D. money & securities

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22.	If the payment to the supplier of goods or services is not made within----- from the date of issue of invoice, the input tax credit on such goods or services cannot be availed.
A.	6 months
B.	180 days
C.	45 days
D.	30 days
Answer» B. 180 days

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23.	Electronic Way Bill is compulsory to move goods of worth
A.	rs. 10,000 or more
B.	20,000 or more
C.	50,000 or more
D.	1,00,000 or more
Answer» C. 50,000 or more

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24.	An e-commerce operator neither having physical presence in the taxable territory not a representative in the said territory, shall-----
A.	not supply goods and/or services in that taxable territory.
B.	not be liable for collecting and paying taxes on supply in such taxable territory.
C.	ask the recipient to pay taxes on his behalf.
D.	appoint a person in the taxable territory for the purpose of paying taxes.
Answer» D. appoint a person in the taxable territory for the purpose of paying taxes.

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25.	Every operator who collects the amount of tax has to furnish the details of the same within----after the end of the month.
A.	15 days
B.	1 month
C.	20 days
D.	10 days
Answer» D. 10 days

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26.	In case an operator fails to furnish the information required by the notice served to him U/s 52(2) within 15 days of date of service, he will be liable to pay penalty of maximum-----
A.	rs.5,000
B.	rs.10,000
C.	rs.25,000
D.	rs.20,000
Answer» C. rs.25,000

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27.	In a case where passenger transportation service is provided to an unregistered person, place of supply will be-- ----
A.	location of recipient
B.	location of transporter
C.	location of the destination
D.	location where journey starts
Answer» B. location of transporter

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28.	TDS certificate is to be issued by deductor in form-----
A.	gstr1a
B.	gstr2a
C.	gstr7b
D.	gstr7a
Answer» D. gstr7a

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29.	Every registered person required to deduct tax at source shall furnish a return in Form-------
A.	gstr-1
B.	gstr-5
C.	gstr-9
D.	gstr-7
Answer» D. gstr-7

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30.	An operator can rectify any omission or incorrect particulars in furnishing the statement U/s 52(4) subject to payment of-----
A.	taxes
B.	interest
C.	penalty
D.	late fee
Answer» C. penalty

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31.	Every electronic commerce operator required to collect tax at source has to furnish a statement in form------
A.	gstr-1
B.	gstr-5
C.	gstr-7
D.	gstr-8
Answer» C. gstr-7

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32.	Central & excise duty shall be levied in addition to GST on --- ---
A.	petroleum products
B.	alcohol products
C.	tobacco and tobacco products
D.	alcohol for human consumption
Answer» B. alcohol products

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33.	Where supply is received at place other than place of business, location of recipient of services is----
A.	location of place of business
B.	location of fixed establishment
C.	location of establishm ent most directly concerned
D.	location of usual place of residence of recipient.
Answer» C. location of establishm ent most directly concerned

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34.	M/s. ABC of Gujarat supplies goods to M/s. XYZ of Delhi, this will classify as
A.	intra state supply
B.	export supply
C.	inter state supply
D.	deemed supply
Answer» C. inter state supply

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35.	Indirect Tax is a------
A.	regressive
B.	progressive tax
C.	tax on tax
D.	value added tax.
Answer» D. value added tax.

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36.	GST is charged on----- of goods or services
A.	manufacture or provision
B.	consumption
C.	supply
D.	demand
Answer» C. supply

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37.	Supply of services Imported into the territory if India are treated as------
A.	inter state supply
B.	intra state supply
C.	exempt supplies
D.	international supplies
Answer» A. inter state supply

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38.	Ms. Pooja supplied services to Ms. Smita on 5-7-2018.She raised an invoice on 20-6-2018 and recived the amount on 10-7-2018. The tax rate for these services was changed from 15% to 28% on 1-7-2018. The time of supply will be------ and tax rate levied will be-----
A.	20-6- 2018,28%
B.	10-7-2018,28%
C.	20-6- 2018,15%
D.	10-7-2018,15%
Answer» B. 10-7-2018,28%

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39.	In example (8) above, if invoice is raised on 10-7-2018 and amount is received on 20-6-2018 everything else being same, time of supply will be ------ and tax rate levied will be-- ---.
A.	20-6- 2018,28%
B.	10-7-2018,15%
C.	20-6- 2018,15%
D.	10-7-2018,28%
Answer» B. 10-7-2018,15%

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40.	Where the location of the supplier and the place of supply are in two different States-
A.	igst is applicable
B.	cgst is applicable
C.	sgst plus cgst is applicable
D.	cgst plus igst is applicable
Answer» A. igst is applicable

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41.	Where location of the supplier and place of supply are in a State and a Union territory
A.	cgst plus utgst is applicable
B.	cgst plus igst is applicable
C.	sgst plus utgst is applicable
D.	igst is applicable
Answer» D. igst is applicable

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42.	Place of supply of goods exported from India shall be
A.	the location outside india
B.	the location of the exporter
C.	state in which exported goods reaches first
D.	place of supply not applicable.
Answer» A. the location outside india

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43.	The place of supply of telecommunication services shall be
A.	the location where connection is installed
B.	place of office of the services provider
C.	place of payment
D.	place of supply not relevant
Answer» A. the location where connection is installed

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44.	Gifts not exceeding----- in a year by an employer to employee shall not be treated as supply.
A.	rs. 5,000
B.	rs. 10,000
C.	rs. 50,000
D.	rs. 1,00,000
Answer» C. rs. 50,000

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45.	Integrated Goods and services Tax is applicable when-
A.	sold in union territory
B.	sold from one gst dealer to another gst dealer
C.	sold within a state
D.	there is interstate supply
Answer» D. there is interstate supply

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46.	Dealers whose annual turnover between Rs.1.5 crore and Rs. 5 crore need to use
A.	two-digit hsn code
B.	four digit hsn codes
C.	four digit hsn codes
D.	eight digit hsn codes
Answer» B. four digit hsn codes

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47.	Composite tax is applicable for dealer with turnover upto
A.	rs. 1 crore
B.	rs. 20 lakh
C.	rs. 1.5 crore
D.	rs. 10 crore
Answer» C. rs. 1.5 crore

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48.	Supply of goods provided, or agreed to be provided, continuously or on recurrent basis, under a contract, is
A.	mixed supply
B.	composite supply
C.	common supply
D.	continuous supply
Answer» D. continuous supply

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49.	The maximum limit of IGST rate fixed in the Act is
A.	18%
B.	28%
C.	40%
D.	100%
Answer» C. 40%

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50.	Supply of two or more taxable supplies naturally bundled and supplied is called
A.	mixed supply
B.	composite supply
C.	common supply
D.	continuous supply
Answer» B. composite supply

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51.	Integrated Goods and Services Tax Act is applicable to
A.	all the states
B.	all the union territories
C.	the whole of india
D.	all the states except jammu and kashmir
Answer» C. the whole of india

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52.	Where location of the supplier and the place of supply are in two different Union territories
A.	cgst plus utgst is applicable
B.	igst is applicable
C.	sgst plus utgst is applicable
D.	cgst plus igst is applicable
Answer» B. igst is applicable

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53.	The managers of ITC Ltd., Kolkata (not registered under GST) are given one week trainning in Munnar, by Infosys Ltd. Bangalore, for a sum of Rs. 10 Lakhs. Payment given at Mumbai.The place of supply of service is
A.	mumbai
B.	kolkata
C.	munnar
D.	bangalore
Answer» A. mumbai

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54.	The Central Goods and Services Tax is levied under
A.	section 9 of the cgst act
B.	section 10 cgst act
C.	section 8 of the igst act
D.	section 2 of the sgst act
Answer» A. section 9 of the cgst act

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55.	GST number does not include
A.	pan
B.	state code
C.	aadhaar number
D.	alphabet z
Answer» C. aadhaar number

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56.	GSTR-2A is autogenerated from
A.	gstr 3
B.	gstr 2
C.	gstr 2a
D.	gstr1
Answer» D. gstr1

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57.	GSTR-6A is meant for
A.	gst dealers
B.	composition scheme taxpayers
C.	ecommerce operators
D.	input service distributor
Answer» D. input service distributor

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58.	The proper officer may assess the tax liability on the basis of available information, evidences which is called
A.	best judgement assessment
B.	provisional assessment
C.	self assessment
D.	protective assessment
Answer» A. best judgement assessment

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59.	GST council meeting is convened
A.	every week
B.	every month
C.	every 3 months
D.	any time as required
Answer» C. every 3 months

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60.	GST is levied on supply all goods and services except ___________________.
A.	computer
B.	Machinery
C.	Alcoholic Liquor for human consumption
D.	Gold & Silver
Answer» C. Alcoholic Liquor for human consumption

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61.	Gst is leviable on Petrol from ____________.
A.	1/07/2017
B.	will not levied at all
C.	GST will be levied from a date notify by GST Council
D.	1/04/2018
Answer» C. GST will be levied from a date notify by GST Council

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62.	List I of the constitution contains matters in respect of which _______ has the exclusive power make law.
A.	Central Govt
B.	State Govt
C.	Union Govt
D.	Central & State Govt.
Answer» D. Central & State Govt.

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63.	___________ Act have been subsumed in GST.
A.	Central Exercise
B.	Property Tax
C.	IGST
D.	Income Tax
Answer» A. Central Exercise

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64.	_______________ is Indirect Tax.
A.	Wealth
B.	Estate Duty
C.	IGST
D.	Income Tax
Answer» C. IGST

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65.	CGST _______________.
A.	Central Goods and Service Tax
B.	State List
C.	Concurrent List
D.	Union List
Answer» A. Central Goods and Service Tax

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66.	List II _____________.
A.	Sin Goods
B.	Union Territory Goods and Service Tax
C.	State List
D.	Sin Goods
Answer» C. State List

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67.	IGST _____________.
A.	Concurrent List
B.	Integrated Goods & Service Tax
C.	State List
D.	Concurrent List
Answer» B. Integrated Goods & Service Tax

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68.	List III ___________________.
A.	Central Goods and Service Tax
B.	Concurrent List
C.	State List
D.	Union List
Answer» B. Concurrent List

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69.	Cess ______________.
A.	Sin Goods
B.	Integrated goods & Service Tax
C.	State goods & Service Tax
D.	Union List
Answer» A. Sin Goods

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70.	UTGST ____________.
A.	Union List
B.	Union Territory goods & Service Tax
C.	State List
D.	Concurrent List
Answer» B. Union Territory goods & Service Tax

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71.	SGST __________.
A.	State Goods & Service Tax
B.	Central Goods & Service Tax
C.	Sin Goods
D.	Concurrent List
Answer» A. State Goods & Service Tax

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72.	List I ____________.
A.	State List
B.	Union List
C.	Concurrent List
D.	Central Goods & Service tax
Answer» B. Union List

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73.	Taxes in India are levied by _______________.
A.	Constitution of India
B.	CBEC
C.	CBDT
D.	Parliament of India
Answer» A. Constitution of India

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74.	GST is a ______________ based Tax.
A.	Destination
B.	Manufacturing
C.	Services
D.	Entry Tax.
Answer» A. Destination

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75.	Import under GST will be considered as ______________.
A.	Intra State Sale
B.	inter State Sale
C.	Sourced Based
D.	Destination based
Answer» B. inter State Sale

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76.	GST is levied on supply of all goods or services or both except supply of _______________
A.	Sin goods
B.	Cigarettes
C.	Alcoholic liquor for human consumption
D.	Pan Masala
Answer» C. Alcoholic liquor for human consumption

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77.	On _________, the constitution (122nd Amendment) bill, 2014 was passed by Rajya Sabah with certain amendments.
A.	July 30,2016
B.	August 3, 2016
C.	August 16, 2016
D.	August 1 ,2016
Answer» B. August 3, 2016

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78.	GST has been made applicable by ________ number of countries across the globe.
A.	150
B.	125
C.	140
D.	141
Answer» C. 140

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79.	GST is ________ Level Tax.
A.	State
B.	National
C.	State and National
D.	International
Answer» C. State and National

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80.	The constitution Amendment Bill was adopted on _____________ by majority of state Legislatures wherein approval of at least 50% of the state assemblies was required________.
A.	August, 2016
B.	September, 2016
C.	October, 2016
D.	December, 2016
Answer» B. September, 2016

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81.	Supply include which of the following___________.
A.	Service
B.	Goods
C.	Goods & Services
D.	Goods and or Services
Answer» C. Goods & Services

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82.	What is IGST __________.
A.	Integrated Goods and Service Tax
B.	Indian Goods and Service Tax
C.	Initial Goods & Service Tax
D.	International Goods & Service Tax.
Answer» A. Integrated Goods and Service Tax

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83.	India ____________.
A.	Trust
B.	Territorial Water up to 200 national miles
C.	Recipient
D.	Consideration.
Answer» B. Territorial Water up to 200 national miles

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84.	Money ___________.
A.	Not subject to GST
B.	Money Order
C.	Profit Motive irrelevant
D.	Exchange of goods against goods
Answer» B. Money Order

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85.	Amazon ____________.
A.	Electronic Commerce Operator
B.	Exchange of goods against goods
C.	Trust
D.	Profit Motive Irrelevant
Answer» A. Electronic Commerce Operator

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86.	Person _____________.
A.	Territorial Water up to 200 national miles
B.	Money order
C.	TRUST
D.	Recipient
Answer» C. TRUST

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87.	Admission in exhibition on Donor card ___________.
A.	Electronic Commerce Operator
B.	Profit Motive Irrelevant
C.	Consideration
D.	Not subject to GST
Answer» C. Consideration

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88.	Business ___________
A.	Profit Motive Irrelevant
B.	Exchange of goods against goods
C.	Not subject to GST
D.	Trust
Answer» A. Profit Motive Irrelevant

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89.	Sovereign activities _______________-
A.	Money order
B.	Electronic Operator
C.	Not Suitable to GST
D.	Consideration
Answer» C. Not Suitable to GST

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90.	Barter ____________
A.	Exchange of goods against goods
B.	Profit Motive
C.	Trust
D.	Electronic Commerce Operator
Answer» A. Exchange of goods against goods

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91.	Swiggy ___________________.
A.	Exchange of goods against goods
B.	Trust
C.	Electronic Commerce Operator
D.	Recipient
Answer» C. Electronic Commerce Operator

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92.	Section 2 (93) of CGST Act ____________
A.	Recipient
B.	Consideration
C.	Territorial water up to 200 national miles
D.	Money order
Answer» A. Recipient

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93.	Goods ______________.
A.	2(105) of CGST Act
B.	2(52) of CGST Act
C.	2(56) of CGST Act
D.	2 (93) of CGST Act
Answer» B. 2(52) of CGST Act

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94.	Services ______________.
A.	2 (31) of CGST Act
B.	2(17) of CGST Act
C.	2(84) of CGST Act
D.	2 (102) of CGST Act
Answer» D. 2 (102) of CGST Act

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95.	Money ____________-
A.	5(58) of CGST Act
B.	2(75) of CGST Act
C.	2(107) of CGST Act
D.	2(17) of CST Act
Answer» B. 2(75) of CGST Act

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96.	Securities ____________.
A.	2(45) of CGST Act
B.	2(107) of CGST Act
C.	2(31) CGST Act
D.	2 (101) of SCRA Act
Answer» D. 2 (101) of SCRA Act

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97.	India _________________.
A.	2(84) of GCST Act
B.	2(56) of CGST Act
C.	2 (84) of CGST Act
D.	2 (75) of CGST Act
Answer» B. 2(56) of CGST Act

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98.	Persons _____________.
A.	2(56) of CGST act
B.	2(84) of CGST ACT
C.	2(17) of CGST Act
D.	2(93) of CGST Act
Answer» B. 2(84) of CGST ACT

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99.	Taxable Persons ________.
A.	2(107) of CGST Act
B.	2(17) of CGST Act
C.	2 (45) of CGST Act
D.	2(31) of CGST Act
Answer» A. 2(107) of CGST Act

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100.	Business ___________.
A.	2(105) of CGST Act
B.	2(17) of CGST Act
C.	2(31) of CGST Act
D.	2(107) of CGST Act
Answer» B. 2(17) of CGST Act

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120+ Indirect Tax Solved MCQs

GST was introduced in India with effect from

Goods and service tax is --

SGST is applicable when

Inter-state trade is presently subject to

GST can be collected by

The chair of GST Council

Where the location of the supplier and the place of supply are in two different States –

One tooth paste and tooth brush and a toilet soap sold in a packet for Rs. 50, is

The notified limit for payment of composition levy is -

A Composite taxpayer is required to file summarised details of transactions

The incidence of tax is called

Introduction of GST affects the revenue of

Goods which get input tax credit without being liable to collect output tax is called

Any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business is

If application for registration is ------, the registration shall be effective from the date on which the person becomes liable for registration.

When turnover during a financial year exceeds---- the accounts and other records must be audited by a chartered accountant or a cost accountant

The tax applicable to interstate supplies will be:

A person is liable to registered under GST law where aggregate sale of good exceeds----- after 1.4.2019. in general category

GST is applicable on------- of goods or services.

The first 2 digit of GSTIN represent------

The definition of goods under the GST Act does not include-- ---

If the payment to the supplier of goods or services is not made within----- from the date of issue of invoice, the input tax credit on such goods or services cannot be availed.

Electronic Way Bill is compulsory to move goods of worth

An e-commerce operator neither having physical presence in the taxable territory not a representative in the said territory, shall-----

Every operator who collects the amount of tax has to furnish the details of the same within----after the end of the month.

In case an operator fails to furnish the information required by the notice served to him U/s 52(2) within 15 days of date of service, he will be liable to pay penalty of maximum-----

In a case where passenger transportation service is provided to an unregistered person, place of supply will be-- ----

TDS certificate is to be issued by deductor in form-----

Every registered person required to deduct tax at source shall furnish a return in Form-------

An operator can rectify any omission or incorrect particulars in furnishing the statement U/s 52(4) subject to payment of-----

Every electronic commerce operator required to collect tax at source has to furnish a statement in form------

Central & excise duty shall be levied in addition to GST on --- ---

Where supply is received at place other than place of business, location of recipient of services is----

M/s. ABC of Gujarat supplies goods to M/s. XYZ of Delhi, this will classify as

Indirect Tax is a------

GST is charged on----- of goods or services

Supply of services Imported into the territory if India are treated as------

Ms. Pooja supplied services to Ms. Smita on 5-7-2018.She raised an invoice on 20-6-2018 and recived the amount on 10-7-2018. The tax rate for these services was changed from 15% to 28% on 1-7-2018. The time of supply will be------ and tax rate levied will be-----

In example (8) above, if invoice is raised on 10-7-2018 and amount is received on 20-6-2018 everything else being same, time of supply will be ------ and tax rate levied will be-- ---.

Where the location of the supplier and the place of supply are in two different States-

Where location of the supplier and place of supply are in a State and a Union territory

Place of supply of goods exported from India shall be

The place of supply of telecommunication services shall be

Gifts not exceeding----- in a year by an employer to employee shall not be treated as supply.

Integrated Goods and services Tax is applicable when-

Dealers whose annual turnover between Rs.1.5 crore and Rs. 5 crore need to use

Composite tax is applicable for dealer with turnover upto

Supply of goods provided, or agreed to be provided, continuously or on recurrent basis, under a contract, is

The maximum limit of IGST rate fixed in the Act is

Supply of two or more taxable supplies naturally bundled and supplied is called

Integrated Goods and Services Tax Act is applicable to

Where location of the supplier and the place of supply are in two different Union territories

The managers of ITC Ltd., Kolkata (not registered under GST) are given one week trainning in Munnar, by Infosys Ltd. Bangalore, for a sum of Rs. 10 Lakhs. Payment given at Mumbai.The place of supply of service is

The Central Goods and Services Tax is levied under

GST number does not include

GSTR-2A is autogenerated from

GSTR-6A is meant for

The proper officer may assess the tax liability on the basis of available information, evidences which is called

GST council meeting is convened

GST is levied on supply all goods and services except ___________________.

Gst is leviable on Petrol from ____________.

List I of the constitution contains matters in respect of which _______ has the exclusive power make law.

___________ Act have been subsumed in GST.

_______________ is Indirect Tax.

CGST _______________.

List II _____________.

IGST _____________.

List III ___________________.

Cess ______________.

UTGST ____________.

SGST __________.

List I ____________.

Taxes in India are levied by _______________.

GST is a ______________ based Tax.

Import under GST will be considered as ______________.

GST is levied on supply of all goods or services or both except supply of _______________

On _________, the constitution (122nd Amendment) bill, 2014 was passed by Rajya Sabah with certain amendments.

GST has been made applicable by ________ number of countries across the globe.

GST is ________ Level Tax.

The constitution Amendment Bill was adopted on _____ by majority of state Legislatures wherein approval of at least 50% of the state assemblies was required.