GST Questions and Answers | Online Quiz for Practice

46. Exemption from registration is available to

1. None of the above
2. Central & State Govt. Departments
3. both a) and b)
4. Agriculturists

47. GST Laws are implemented on the recommendation of

1. President of India
2. Central Government
3. GST Council
4. GST Network (GSTN)

48. The IGST is charged by?

1. Only 2
2. Central Government of India
3. State Government of Andhra
4. Only 1

49. Which of the following is subsumed under Central GST?

1. all of the above
2. Central Sales Tax
3. Service Tax
4. Customs Duty

50. IGST is levied on supply of goods and provision of services by …………………………

1. both b) and c)
2. Centre
3. Union Territory
4. State

51. Place of supply referred in Integrated Goods and Service Tax Act is mentioned inwhich Chapter?

1. Chapter VIII
2. Chapter II
3. Chapter III
4. Chapter V

52. Which country has the second-highest GST rate of 27%?

1. Chile
2. Colombia
3. Brazil
4. Argentina

53. The time of supply of goods shall be the earlier of ………………………………..

1. either of the above
2. date of issue of invoice
3. date of receipt of payment
4. last date

54. What kind of Tax is GST?

1. None of the above
2. Direct Tax
3. Indirect Tax
4. Depends on the type of goods and services

55. What kind of Tax is GST?

1. None of the above
2. Direct Tax
3. Indirect Tax
4. Depends on the type of goods and services

56. Who is the Chairperson of the GST Council

1. Prime Minister
2. Finance Secretary
3. State’s Finance Minister by rotation
4. Union Finance Minister

57. What is GST ?

1. None of these
2. Goods and Services Tax (GST)
3. Gods and Services Tax (GST)
4. Goods and Services Total (GST)

58. Which of the following GST bill have been passed by the Parliament?

1. All of the above
2. GST (Compensation to States) Bill
3. UTGST Bill
4. IGST Bill

59. Which form has to be filed for withdrawal from composition levy?

1. GST MIS 1
2. GST CMP 04
3. GST PCT 2
4. GST CMP 03

60. A special purpose vehicle ................... has been launched to cater the needs of GST.

1. GSTN
2. GSTS
3. GSTR
4. GSTM