Chapter: Introduction
1.

GST Stands for

A. Goods and Supply Tax
B. Government Sales Tax
C. Goods and Services Tax
D. Good and Simple Tax
Answer» C. Goods and Services Tax
2.

GST is levied in India on the basis of Principle.

A. Origin
B. Destination
C. Either a or b
D. Both a or b
Answer» B. Destination
3.

The main objective of GST implementation is .

A. To consolidate multiple indirect tax levies into single tax
B. Overcoming limitation of existing indirect tax structure
C. Creating efficiencies in tax administration
D. All of above
Answer» D. All of above
4.

Which of the following is not a bill passed by parliament for the implementation of GST in India?

A. The Central GST Act, 2017
B. The State GST Act, 2017
C. The Integrated GST Act, 2017
D. None of above
Answer» B. The State GST Act, 2017
5.

Petroleum products have been temporarily been kept out of GST.

A. One
B. Two
C. Three
D. Five
Answer» D. Five
6.

In India, GST structure is in nature.

A. Single
B. Dual
C. Triple
D. (a) & (b) both
Answer» B. Dual
7.

GST is not levied on which of the following ?

A. Alcoholic Liquor for Human Consumption
B. Five Petroleum Products
C. Immovable Property
D. All of above
Answer» D. All of above
8.

GST is not levied on which of the following ?

A. Motor Spirit
B. High speed diesel
C. Natural gas
D. All of above
Answer» D. All of above
9.

is levied on Intra-State Supply of goods and/or Services.

A. CGST
B. SGST
C. IGST
D. Both a & b
Answer» D. Both a & b
10.

is levied on Inter State Supply of Goods and/or Services.

A. CGST
B. SGST
C. IGST
D. Both a & b
Answer» C. IGST
11.

is levied on Intra State Supply of Goods and/or Services in Union Territory.

A. SGST
B. IGST
C. UTGST
D. GST is not levied
Answer» C. UTGST
12.

Goods and Services Tax is a tax levied on goods and services imposed at each point of .

A. Sale
B. Service
C. Supply
D. Manufacturing
Answer» C. Supply
13.

GST is a national level tax based on .

A. First point tax principle
B. Value Added principle
C. Last point tax principle
D. All of the above
Answer» B. Value Added principle
14.

The following tax has been subsumed into Central GST.

A. Central Sales Tax
B. Custom Duty
C. Service Tax
D. All of the above
Answer» D. All of the above
15.

GST was introduced in India on

A. 1-4-2017
B. 1-5-2017
C. 1-6-2017
D. 1-7-2017
Answer» D. 1-7-2017
16.

Indian GST model has tier rate structure.

A. 3
B. 4
C. 5
D. 6
Answer» B. 4
17.

What does ‘I’ stands for in IGST?

A. International
B. Internal
C. Integrated
D. Intra
Answer» C. Integrated
18.

Which of the following tax is not subsumed in GST ?

A. VAT
B. Stamp Duty
C. Entry Tax
D. Entertainment Tax
Answer» B. Stamp Duty
19.

HSN Code Stands for

A. Home Shopping Network
B. Harmonised System of Nomenclature
C. Harmonised System Number
D. Home State Number
Answer» B. Harmonised System of Nomenclature
20.

Alcoholic liquor for Human Consumption is subject to -

A. CGST
B. SGST
C. IGST
D. None of the above
Answer» D. None of the above
21.

Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have been kept out of GST .

A. Permanently
B. Temporarily
C. For one year
D. None of the above
Answer» B. Temporarily
22.

The items which will be taxable both under Central Excise Law and the GST even after the implementation of the GST Act.

A. Motor spirit
B. Tobacco and Tobacco Products
C. Alcoholic liquor for human consumption
D. Natural Gas
Answer» B. Tobacco and Tobacco Products
23.

On Petroleum Crude, High Speed Diesel, Motor Spirit (commonly known as Petrol), Natural Gas, and Aviation Turbine Fuel:

A. GST will never be levied at all
B. GST will be levied from a date to be notified on the recommendations of the GST Council
C. GST will be levied, but it will be exempt
D. None of the above
Answer» B. GST will be levied from a date to be notified on the recommendations of the GST Council
24.

Supply of the following is not liable to GST .

A. Alcoholic liquor for industrial consumption
B. Alcoholic liquor for medicinal consumption
C. Alcoholic liquor for human consumption
D. Alcoholic liquor for animal consumption
Answer» C. Alcoholic liquor for human consumption
25.

GST is a comprehensive tax regime covering .

A. Good
B. Services
C. Both goods and services
D. None of the above
Answer» C. Both goods and services
26.

Which of the following taxes have been subsumed under GST ? (1) Central Excise Duty (2) Service Tax (3) VAT (4) Luxury Tax Select the correct answer from the options given below

A. (1) & (2) etc.
B. (3), (1) & (2)
C. All of the above
D. None of the above
Answer» C. All of the above
27.

GST is a comprehensive tax regime covering .

A. Good
B. Services
C. Both goods and services
D. Goods, services and imports
Answer» C. Both goods and services
28.

Goods and Services Tax is a tax levied on goods and services imposed at each point of

A. Demand
B. Cash sale
C. Supply
D. Manufacturing
Answer» C. Supply
29.

The CGST Act, 2017 extends to

A. Whole of India excluding the State of Jammu & Kashmir
B. Whole of India
C. Whole of India excluding the State of Jammu & Kashmir and Union territories
D. Whole of India excluding the State of Jammu & Kashmir but including Union territories
Answer» B. Whole of India
Chapter: Definitions
30.

P Ltd. has a contract with X Ltd. to provide book keeping services to Q Ltd. Q Ltd. is a subsidiary of P Ltd. The liability to discharge consideration for such book keeping service is of P Ltd. As per the CGST Act, 2017, who will be the recipient of the above service?

A. P Ltd.
B. Q Ltd.
C. X L
D. (d) Both (a) and (b)
Answer» A. P Ltd.
31.

The definition of goods under section 2(52) of the CGST Act does not include-

A. Gras
B. Money and securities
C. Actionable claims
D. Growing crops
Answer» B. Money and securities
32.

is not included in the term “Goods” under GST Law:

A. Movable Property
B. Actionable Claim
C. Securities
D. Growing Crops
Answer» C. Securities
33.

Which of the following is not covered under the term “Goods” under GST ?

A. Money
B. Actionable Claim
C. Securities
D. Both (a) & (c)
Answer» D. Both (a) & (c)
34.

As per the CGST Act, 2017, "business" includes : (i) Adventure not for a pecuniary benefit (ii) Any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.

A. (ii) only
B. Both (i) and (ii)
C. Neither (i) nor (ii)
D. (i) only
Answer» B. Both (i) and (ii)
35.

Which of the following can be treated as "goods" under the CGST Act, 2017 ?
(i) Movable Property
(ii) Money and Securities
(iii) Actionable Claim Select the correct answer from the options given below :

A. ✔✕✔
B. ✕✔✔
C. ✕✔✕
D. ✔✕✕
Answer» A. ✔✕✔
36.

Securities are excluded from the definition of .

A. Good
B. Services
C. Both (a) and (b)
D. Neither (a) nor (b)
Answer» C. Both (a) and (b)
37.

Money is .

A. Specifically included in the definition of goods
B. Specifically included in the definition of services
C. Specifically excluded from the definition of goods as well as services
D. None of the above
Answer» C. Specifically excluded from the definition of goods as well as services
38.

Actionable Claims are .

A. Specifically included in the definition of goods
B. Specifically included in the definition of services
C. Specifically excluded from the definition of goods as well as services
D. Specifically excluded from the definition of goods only
Answer» A. Specifically included in the definition of goods
39.

Which of the following is a non–taxable supply under the CGST Act, 2017 ?

A. Supply of goods not leviable to tax under the CGST Act, 2017
B. Supply of services not leviable to tax under the CGST Act, 2017
C. Supply which is neither a supply of good nor a supply of service.
D. Both (a) and (b)
Answer» D. Both (a) and (b)
Chapter: Scope of Supply
40.

What are different types of supplies covered under the scope of supply?

A. Supplies made with consideration
B. Supplies made without consideration
C. Both of the above
D. None of the above
Answer» C. Both of the above
41.

The activities to be treated as supply of goods or supply of services as referred to in of CGST Act, 2017.

A. Schedule I of CGST Act
B. Schedule II of CGST Act
C. Schedule III of CGST Act
D. Section 7
Answer» B. Schedule II of CGST Act
42.

Which of the following taxes will be levied on Imports?

A. CGST
B. SGST
C. IGST
D. None of the above
Answer» C. IGST
43.

Which of the following is not a supply as per section 7 of the CGST Act ?

A. Management consultancy services not in course or furtherance of business
B. Import of service for consideration not in course or furtherance of business
C. Both (a) and (b)
D. None of the above
Answer» A. Management consultancy services not in course or furtherance of business
44.

specifies the activities to be treated as supply even if made without Consideration

A. Schedule I of CGST Act
B. Schedule II of CGST Act
C. Schedule III of CGST Act
D. All of the above
Answer» A. Schedule I of CGST Act
45.

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 his employment
B. Services of funeral
C. Actionable claims, other than lottery, betting and gambling.
D. All of the above
Answer» D. All of the above
46.

Which of the following activities is a supply of services?

A. Transfer of right in goods/ undivided share in goods without transfer of title in goods
B. Transfer of title in goods
C. Transfer of title in goods under an agreement which stipulates that property shall pass at a future date
D. All of the above
Answer» A. Transfer of right in goods/ undivided share in goods without transfer of title in goods
47.

Supply includes import of services for a consideration .

A. Only if in the course or furtherance of business
B. Only if not in the course or furtherance of business
C. Whether or not in the course or furtherance of business
D. None of the above
Answer» C. Whether or not in the course or furtherance of business
48.

specifies the activities which are neither to be treated as supply of goods nor a supply of services.

A. Schedule I of CGST Act
B. Schedule II of CGST Act
C. Schedule III of CGST Act
D. All of the above
Answer» C. Schedule III of CGST Act
49.

Activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall treated as .

A. Supply of good
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
Answer» C. Neither as a supply of goods nor a supply of services
50.

Transfer of the title in goods shall be considered as .

A. Supply of good
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
Answer» A. Supply of good
51.

Transfer of right in goods or of undivided share in goods without the transfer of title thereof shall be considered 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
Answer» B. Supply of services
52.

Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed shall be considered 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
Answer» A. Supply of goods
53.

Lease, tenancy, easement, licence to occupy land shall be considered 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
Answer» B. Supply of services
54.

Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly 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
Answer» B. Supply of services
55.

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
Answer» B. Supply of services
56.

Where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a by the person.

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
Answer» A. Supply of goods
57.

Where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a .

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
Answer» B. Supply of services
58.

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
Answer» B. Supply of services
59.

Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, 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
Answer» B. Supply of services
60.

Temporary transfer or permitting the use or enjoyment of any intellectual property right 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
Answer» B. Supply of services
61.

Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software 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
Answer» B. Supply of services
62.

Agreeing to the obligation to refrain from an 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
Answer» B. Supply of services
63.

Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration 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
Answer» B. Supply of services
64.

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
Answer» B. Supply of services
65.

Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration 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
Answer» B. Supply of services
66.

Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration 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
Answer» A. Supply of goods
67.

Services by an employee to the employer in the course of or in relation to his employment is.

A. Supply of good
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
Answer» C. Neither as a supply of goods nor a supply of services
68.

Services by any court or Tribunal established under any law for the time being in force 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
Answer» C. Neither as a supply of goods nor a supply of services
69.

The functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities 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
Answer» C. Neither as a supply of goods nor a supply of services
70.

The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity shall be considered 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
Answer» C. Neither as a supply of goods nor a supply of services
71.

The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause shall be considered 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
Answer» C. Neither as a supply of goods nor a supply of services
72.

Services of funeral, burial, crematorium or mortuary including transportation of the deceased 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
Answer» C. Neither as a supply of goods nor a supply of services
73.

Actionable claims, other than lottery, betting and gambling 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
Answer» C. Neither as a supply of goods nor a supply of services
74.

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
Answer» A. 50,000
75.

The shall be treated as supply even if made without consideration

A. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
B. Permanent transfer or disposal of business assets where input tax credit has NOT been availed on such assets.
C. Both of the above
D. None of the above
Answer» A. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
76.

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. Both of the above
D. None of the above
Answer» C. Both of the above
77.

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 availed on such assets
D. All of the above
Answer» D. All of the above
78.

Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall .

A. Supply of services
B. Not to be treated as supply of service
C. Be treated as supply even when made without consideration
D. None of the above
Answer» C. Be treated as supply even when made without consideration
79.

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
Answer» B. Hire Purchase
80.

Which of the following is - the supply in which possession of the goods are transferred but the title of the goods is not transferred at all and thereby attains the character of the supply of service ?

A. Rent a car
B. Hire Purchase
C. Normal sale of goods
D. None of the above
Answer» A. Rent a car
81.

Suppose XYZ Ltd has a license to operate a particular business venture but he refrains from operating such business venture after an agreement with other business houses in the same line of business against receiving certain amount. Is this a supply of service?

A. Ye
B. No
C. Exempted
D. None of the above
Answer» A. Ye
82.

Which of the following is the supply even if made without consideration?

A. Stock transfer out to another state
B. Temporary application of business asset for a non-business needs
C. Free transfer of business asset
D. All of the above
Answer» D. All of the above
83.

What are the factors differentiating composite supply & mixed supply?

A. Nature of bundling i.e. artificial or natural
B. Existence of principal supply
C. Both of the above
D. None of the above
Answer» C. Both of the above
84.

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
Answer» A. Tax rate as applicable on principal supply
85.

What would be the tax rate applicable in case of mixed supply?

A. Tax rate as applicable on supply attracting the lowest rate of tax
B. Tax rate as applicable on supply attracting the highest rate of tax
C. Tax @ 28%
D. None of the above
Answer» B. Tax rate as applicable on supply attracting the highest rate of tax
86.

Which of the following supplies are naturally bundled?

A. Rent deed executed for renting of two different floors of a building-one for residential and another for commercial purpose to same person
B. Pack of watch, tie and belt
C. Package of canned food such as burger, chocolates, sweets, cake etc.
D. None of the above
Answer» D. None of the above
87.

A supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax.

A. Composite
B. Mixed
C. Both (a) and (b)
D. None of the above
Answer» B. Mixed
88.

means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.

A. Composite Supply
B. Principal Supply
C. Mixed Supply
D. Inward Supply
Answer» A. Composite Supply
89.

means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

A. Mixed Supply
B. Principal Supply
C. Inward Supply
D. Exempt Supply
Answer» A. Mixed Supply
Chapter: Levy and Collection of Tax
90.

What are the taxes levied on an intra-State supply?

A. CGST
B. SGST
C. CGST and SGST
D. IGST
Answer» C. CGST and SGST
91.

What is the maximum rate prescribed under CGST Act?

A. 12%
B. 28%
C. 20%
D. 18%
Answer» C. 20%
92.

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
Answer» D. Central Government as per the recommendations of the GST Council
93.

Which of the following taxes will be levied on imports?

A. CGST
B. SGST
C. IGST
D. CGST and SGST
Answer» C. IGST
94.

What is the maximum rate prescribed under UTGST Act?

A. 14%
B. 28%
C. 20%
D. 30%
Answer» C. 20%
95.

Supply shall attract IGST?

A. Intra-State
B. Inter-State
C. Both
D. none
Answer» B. Inter-State
96.

Is there any ceiling limit prescribed on the rate under IGST?

A. 14%
B. 40%
C. 26%
D. 30%
Answer» B. 40%
97.

What if an e-commerce operator having no physical presence in the taxable territory, does not have 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
Answer» C. He has to appoint a person in the taxable territory for the purpose of paying tax on his behalf
98.

Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following:

A. Industrial alcohol
B. Works contract
C. Petroleum
D. None of the above
Answer» C. Petroleum
99.

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
Answer» A. Notified categories of goods or services or both under section 9(3)
100.

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
Answer» C. i & ii
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