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 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. Central Government

  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 from a

  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    1.4 MCQ: Exemption from GST 1.Which of the services of transportation of passengers by railways is exempt from tax A. In any class B. In first class C. In an air-condition coach D. In any class other than first class or air-condition coach Answer: D) In any class other than first class or air-condition coach 2.Which of the following services provided by Department of Post is/are exempt from GST? A. Speed post and express parcel post B. Life insurance C. Agency services D. None of the above Answer: D) None of the above 3.Which of the following services of transportation of passengers is/are exempt from GST? A. Metro B. Inland waterways C. Metered cabs or auto rickshaws (including e-ric