GST MCQ Questions and Answers for Practice

1. The highest rate of tax prescribed under IGST is

1. 5%
2. 12%
3. 18%
4. 28%

2. Ayurvedic products comes under which rate structure?

1. 14%
2. 15%
3. 12%
4. 11%

3. Maximum rate of CGST prescribed by law for intrastate supply made is ……………………

1. 18%
2. 40%
3. 20%
4. 28%+cess

4. Combined Stake of Central and State Government in GSTN is

1. 20%
2. 25%
3. 49%
4. 51%

5. Combined Stake of Central and State Government in GSTN is

1. 20%
2. 25%
3. 49%
4. 51%

6. How many types of GST in India?

1. 2
2. 3
3. 4
4. 5

7. Indian GST model has how many bands of tax rates?

1. 2
2. 3
3. 4
4. 5

8. How many countries have dual – GST model?

1. 5
2. 8
3. 10
4. None of these

9. GST was introduced as the ................... amendment Act.

1. 100
2. 101
3. 102
4. 103

10. Under which Act GST was introduced?

1. 100
2. 101
3. 102
4. 103

11. Presently how many countries have implemented GST?

1. 102
2. 120
3. 140
4. 160

12. GST comes under which amendment bill?

1. 118
2. 120
3. 122
4. 115

13. Under which Constitutional Amendment Act, 2016, constitution was amended to introduce GST in India

1. 122
2. 101
3. 121
4. none of the above

14. Which article spells formation of GST Council?

1. 270
2. 246A (2)
3. 269A (1)
4. 279A

15. GST Council is referred under which Article of the Constitution?

1. 279
2. 277
3. 279A
4. 276