Learner's spot

  Table of Contents 1.1 GST MCQ Introduction 1.2 Supply under GST MCQ 1.3 Levy and Collection (Taxable event) MCQ 1.4 Exemption from GST MCQ 1.5. Taxability of Composite and Mixed Supply MCQ 1.6 Location and place of the supplier of GST   1.6 Location and place of the Supplier of Goods and Services 1.Where a supply of service is made from a place of business for which the registration has been obtained, the location of supplier of service shall be A. The location of such place of business B. The location of the usual place of residence of the supplier C. Either The location of such place of business or the location of the usual place of residence of the supplier D. Any of the above Answer: A) The location of such place of business 2.Where a supply of service is made from a fixed establishment elsewhere i.e. a place other than the place of business for which registration has been obtained, the location of supplier of service s...

  Table of Contents 1.1 GST MCQ Introduction 1.2 Supply under GST MCQ 1.3 Levy and Collection (Taxable event) MCQ 1.4 Exemption from GST MCQ 1.5. Taxability of Composite and Mixed Supply 1.6 Location and Place of the supplier of GST MCQ   1.3 MCQ Levy and Collection (Taxable event) 1.Intra-state supplies is subject to A. Central Goods and Services Tax (CGST) B. State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST), as the case may be C. CGST and SGST/UTGST D. IGST Answer: C) CGST and SGST/UTGST 2.Inter-state supplies is subject to A. Central Goods and Services Tax (CGST) B. State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST), as the case may be C. CGST and SGST/UTGST D. IGST Answer: D) IGST 3.Who will notify the rate of tax to be levied under CGST? A. Central Government suo motu B. State Government suo motu C. GST Council suo motu D. Cent...

  Table of Contents 1.1 GST MCQ Introduction 1.2 Supply under GST MCQ 1.3 Levy and Collection (Taxable event) MCQ 1.4 Exemption from GST MCQ 1.5. Taxability of Composite and Mixed Supply 1.6 location and place of the supplier of GST MCQ 1.2 MCQ: Supply under GST 1.The term “supply” has replaced.... A. The term manufacturer under Central Excise B. The term sale of goods under State VAT C. The term provided or deemed to be provided in case of service tax D. All the above Answer: D) All the above 2.”Supply” import of services, if such import of services A. is for a consideration B. is for a consideration or not C. is for a consideration and in the course or furtherance of business D. is for a consideration and whether or not in the course or furtherance of business Answer: D) is for a consideration and whether or not in the course or furtherance of business 3.Import of services by a taxable person from a related person or fr...