Indirect Tax Laws

CA Final IDT – Part I – Chapter 1 – GST in India – An Introduction MCQs

CA Final IDT – Part I – Chapter 13 – Returns Under GST MCQs

CA Final – Indirect Tax Laws MCQs – Set I

CA Final – Indirect Tax Laws MCQs – Set II

CA Final IDT – Part I – Chapter 1 – GST in India – An Introduction MCQs

Indirect Tax Laws CA Final IDT – Part I – Chapter 1 – GST in India – An Introduction MCQs

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Question 1 of 18

1. Question
Compensation cess is leviable on ______.
a). Specified Luxury Item .
b). Dutiable Goods .
c). Demerit Items
d)Perishable goods .
- a and d
- a and c
- All of the above.
- c.only.
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Question 2 of 18

2. Question
GST is levied on all Goods and services except:-
a). Liquor and Alcohol.
b). Liquor and Alcohol for Home Consumption.
c). Liquor and Alcohol For Human Consumption.
d). Natural Gas,ATF, Crude oil, Petroleum.
- a and c
- a and d
- c and d
- a , b and c
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Question 3 of 18

3. Question
The Chairperson of GST Council shall be :-
- Union Finance Minister.
- DGFT Director
- Finance Minster.
- MInister in charge of Finance and Taxation.
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Question 4 of 18

4. Question
GST is destination based tax based on consumption of goods and services. The given statement is.
- True.
- False .
- Partly true or false.
- Not Applicable.
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Question 5 of 18

5. Question
Article 279A empowers _________to constitute GST Council .
- President .
- Union Finance Minister.
- MInistry of finance .
- Chairperson .
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Question 6 of 18

6. Question
Burden of GST is Finally broneby :-
- Final Consumer
- Manufacturer
- Trader
- All of the above
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Question 7 of 18

7. Question
An exempt supply includes-
- Supply of goods or services or both which attracts Nil rate of tax
- Non-taxable supply
- Supply of goods or services or both which are wholly exempt from tax under Section 11 of the CGST Act or under Section 6 of IGST Act
- All of the above
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Question 8 of 18

8. Question
As per the CGST Act, 2017, the term “works contract” includes:
- Construction, fabrication, completion, erection, installation, etc. of movable property
- Construction, fabrication, completion, erection, installation, etc. of immovable property
- Both (a) and (b)
- None of the above
Correct

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Question 9 of 18

9. Question
While repairing the National Highway of Jalgaon , few goods were also supplied along with the labour service.Whether it is a :
- Composite Supply
- Mixed Supply
- Works Contract Service
- None of the above
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Question 10 of 18

10. Question
Maximum Rate of GST prescribed under IGST act is?:-
- 20 %
- 18%
- 40%
- 100%
Correct

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Question 11 of 18

11. Question
The goods u/s 2(52) does not include :-
- Money and Securities.
- Growing Crops.
- Actionable Claims
- Perishable goods
Correct

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Question 12 of 18

12. Question
Remuneration paid to Independent Directors is chargeable under :-
- Reverse Charge Mechanism .
- Forward Charge Mechanism .
- Direct Rate @ 12 %
- None of the above .
Correct

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Question 13 of 18

13. Question
Services of Gambling, Amusement park etc., is chargeable @ _____
- 28%(14% CGST and 14% SGST).
- 12 %
- 18%
- None of the above .
Correct

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Question 14 of 18

14. Question
A hair stylist having branch at Lucknow and Mumbai with turnover of Rs. 30 lakh and 60 lakh respectively.whether he can avail composition scheme benefits :-
- Yes . As turnover doest exceed at mumbai for 30 lakh.
- No,Since composition scheme is not applicable for services
- No, As total turnover is Rs. 60 lakhs.
- No, As total turnover is Rs. 90 lakhs.
Correct

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Question 15 of 18

15. Question
Maximum Rate prescribed under CGST Actis .
- 20 %
- 40%
- 18%
- 28 %
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Question 16 of 18

16. Question
PAN issued under the Income Tax Act is mandatory for grant of registration.
- It is one of the documents listed.
- Yes, but non-resident taxable person may be granted registration on the basis of any other document.
- Yes, but persons required to deduct tax at source u/s 51 may have TAN in lieu of PAN.
- Both (b) and (c)
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Question 17 of 18

17. Question
GST Registration is valid till :-
- Valid till it is cancelled.
- 5 years .
- 10 years
- none of the above.
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Question 18 of 18

18. Question
Core services of which organization is not exempted as per GST act-
- Services provided by the Insurance Regulatory and Development Authority of India
- Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors
- Services by Port Trusts
- Services by the Reserve Bank of India
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