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

Compensation cess is leviable on ______.
a). Specified Luxury Item .
b). Dutiable Goods .
c). Demerit Items 
d)Perishable goods .

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.

The Chairperson of GST Council shall be  :-

GST is destination based tax based on consumption of goods and services. The given statement is.

Article 279A empowers _________to constitute GST Council .

Burden of GST is Finally broneby :-

An exempt supply includes-

As per the CGST Act, 2017, the term “works contract” includes:

While repairing the National Highway of Jalgaon , few goods were also supplied along with the labour service.Whether it is a :

Maximum Rate of GST prescribed under IGST act is?:-

The goods u/s 2(52) does not include :-

Remuneration paid to Independent Directors is chargeable under :-

Services of Gambling, Amusement park etc., is chargeable @ _____

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 :-

Maximum Rate prescribed under CGST Actis .

PAN issued under the Income Tax Act is mandatory for grant of registration.

GST Registration is valid till :-

Core services of which organization is not exempted as per GST act-