Practice Test

Q1) ................................ is levied on inter-state supply of goods and services. Show Answer

Q2) IGST means ....................................... . Show Answer

Q3) IGST Act is passed by ................................... . Show Answer

Q4) Under ........................... Article of the Constitution, GST on supplies in the course of Inter-state trade or commerce shall be levied and collected by the Government of India. Show Answer

Q5) IGST is levied and collected is ................................ . Show Answer

Q6) .................................. supply shall attract IGST. Show Answer

Q7) The maximum rate at which IGST can be levied at ................................ . Show Answer

Q8) What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory? Show Answer

Q9) Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following: Show Answer

Q10) What is rate of tax of IGST? Show Answer

Q11) ................................. is levied on imports of goods and services. Show Answer

Q12) Import/Export is treated as ................................. in GST. Show Answer

Q13) "Inter-State supplies" means ................................. . Show Answer

Q14) ................................ Act provides un-intercepted ITC chain on inter-state transactions. Show Answer

Q15) The manner of utilizing ITC for payment of IGST is ............................. . Show Answer

Q16) In IGST ............................ shall pay the amount equal to the ITC SGST used by the supplier in the exporting state to Centre. Show Answer

Q17) Which of the following is an inter-State supply? Show Answer

Q18) Which of the following is an intrastate supply? Show Answer

Q19) Which of the following transaction is inter-state supply of goods involving movement of goods? Show Answer

Q20) The Tourist can claim Refund of following taxes paid? Show Answer

Q21) "Tourist" means a person not normally resident in India, who enters India for a stay of not more than ........................ for legitimate non-immigrant purposes. Show Answer

Q22) "Import of services" means the supply of any service, where- Show Answer

Q23) Zero rated supply includes? Show Answer

Q24) A registered taxable person is eligible to claim refund in respect of export of goods and services in the following cases: Show Answer

Q25) Credit of input tax ....................... for making zero-rated supplies. Show Answer

Q26) The supply of goods to SEZ unit is treated as ............................ in the hands of the supplier for eligibilty of ITC. Show Answer

Q27) Out of IGST paid to the Central Government, which of the following must be apportioned based on tax rate equivalent to the CGST on similar intra-State supply? Show Answer

Q28) Can IGST amount apportioned to a State, if subsequently found refundable to any person and refunded to such person, be reduced from the amount apportioned to such state? Show Answer

Q29) Out of the IGST paid to the Central Government in respect of import of goods or services, if the registered taxable person does not avail the said credit within the specified period and so remains in the IGST account, what is the treatment? Show Answer

Q30) The provisions of apportionment of tax also apply to__ Show Answer

Q31) The registered person has paid IGST by treating an intra-State supply as inter-State supply. The officer has levied CGST and SGST as the same is intra-State supply. What is the remedy? Show Answer

Q32) What would be the TDS and TCS rates under IGST? Show Answer

Q33) When is import of service deemed to have been initiated before commencement of IGST Act? Show Answer

Q34) Is IGST payable on services imported after the appointed day, though service tax has actually been paid under service tax regime? Show Answer

Q35) Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the ........................... . Show Answer

Q36) Place of supply of goods, other than supply of goods imported into, or exported from India, where the supply doesn't involve movement of goods is the ..................... . Show Answer

Q37) Place of supply, other than supply of goods imported into, or exported from India, where the goods are assembled or installed is the ................................. . Show Answer

Q38) The default rule of place of supply of services made to any person other than a registered person if address on record exist shall be the ................................ . Show Answer

Q39) The default rule of place of supply of services made to any person other than a registered person if address on record doesn't exist shall be the ............................ . Show Answer

Q40) XYZ Ltd. of Delhi has entered into a contract with ASL Training Ltd. of Mumbai for training and performance appraisal of its employees. The services were performed at Dehradun Training Centre of ASL Training Ltd. Determine the Place of supply of services in case XYZ Ltd. is registered in Delhi. Show Answer

Q41) XYZ Ltd. of Delhi has entered into a contract with ASL Training Ltd. of Mumbai for training and performance appraisal of its employees. The services were performed at Dehradun Training Centre of ASL Training Ltd. Determine the Place of supply of services in case XYZ Ltd. is not registered in GST. Show Answer

Q42) The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event shall be the place ........................... . Show Answer

Q43) The place of supply of services by way of transportation of goods, including by mail or courier to, a person other than a registered person, shall be the location .......................... . Show Answer

Q44) Place of supply of services in relation to mobile connection for pre-paid customers other than through internet banking shall be the ................................ . Show Answer

Q45) The place of supply of passenger transportation service to, a person other than a registered person, shall be the ........................ . Show Answer

Q46) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the ............................. . Show Answer

Q47) The place of supply of insurance services to a registered person, shall be the ............................ . Show Answer

Q48) Nature of a particular transaction i.e., intra-State or interstate is determined based on the ............................. . Show Answer

Q49) Supply of services / goods or both to a unit in special economic zone is considered as: Show Answer

Q50) Place of supply of a transaction in territorial waters is ....................................... . Show Answer

Q51) Where will be the place of supply when goods are supplied on the direction of the third party? Show Answer

Q52) Where will be the place of supply of goods supplied in a train which is heading towards Delhi from Trivandrum if the goods were taken on board from Coimbatore to Salem? Show Answer

Q53) Which of the following supply involving movement of goods is an intra-State supply? Show Answer

Q54) In case of any ambiguity where place of supply of goods cannot be determined as provided in IGST Act, 2106 who will determine the place of supply? Show Answer

Q55) What is location of supply in case of importation of goods? Show Answer

Q56) Real estate agent registered in Jaipur having branch office in Alwar charges commission from Company A registered in Delhi for providing assistance in getting a commercial property in Kolkata. Which is the place of supply in this case? Show Answer

Q57) What is the place of supply of service where a restaurant provides catering service at the premise of the customer? Show Answer

Q58) Mr. X a resident from Nagpur conducts training for employees of P Ltd. being a registered person under GST based in Bangalore at a resort in Manali. The place of supply in this case is ................................. . Show Answer

Q59) SCI, a shipping company located in Mumbai, has hired vessels from a foreign shipping line of Japan for a period of 25 days. The vessel is anchored at Vizag port. The place of supply of hiring services shall be ............................ . Show Answer

Q60) Kamal Repair Centre of Mumbai has temporarily imported certain goods though Kolkatta port from its customer located in China for repairs. The said goods have been re-exported to China after carrying out the necessary repairs without being put to any use in Mumbai. Determine place of supply of service. Show Answer

Q61) UTGST Act extends to the Union territories of .............................. . Show Answer

Q62) "Government" under UTGST Act means? Show Answer

Q63) The Union territory tax on the supply of .................................. shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council. Show Answer

Q64) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on .............................. as the recipient. Show Answer

Q65) The amount of input tax credit available in the electronic credit ledger of the registered person on account of the Union territory tax shall first be utilised towards payment of .............................. . Show Answer

Q66) On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act, the Central Government shall transfer an amount from the ..................... account to the ..................... account in such manner and within such time as may be prescribed. Show Answer

Q67) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be .......................... . Show Answer

Q68) Is there any maximum rate prescribed under UTGST Act, 2017? Show Answer

Q69) The Advance Ruling Authority shall comprise of? Show Answer

Q70) The Appellate Authority for Advance Ruling shall comprise of? Show Answer

Q71) GST Compensation Cess will be levied on ..................... of goods or services or both, including import of goods? Show Answer

Q72) GST (Compensation to States) Act, 2017 has been enacted to provide compensation to the states for loss of revenue arising on account of implementation of the GST for a period of ......................... years. Show Answer

Q73) Compensation to states under GST (Compensation to States) Act, 2017 is paid by - Show Answer

Q74) While computing compensation to states, tax revenue of this tax/ these taxes is excluded. Show Answer

Q75) Input tax credit on compensation cess paid under GST (Compensation to States) Act, 2017 Show Answer

Q76) Input tax credit under GST (Compensation to States) Act, 2017 includes GST Compensation Cess charged on any supply of - Show Answer

Q77) Input tax credit on Compensation cess paid under GST (Compensation to States) Act, 2017 is available for payment of - Show Answer

Q78) GST Compensation Cess shall not be leviable on supplies made by a taxable person who has decided to opt for. Show Answer

Q79) GST (Compensation to States) Act, 2017 is applicable to: Show Answer

Q80) Maximum rate at which GST Compensation Cess may be collected on Pan Masala- Show Answer

Q81) Maximum rate at which GST Compensation Cess may be collected on Aerated Water? Show Answer

Q82) Maximum rate at which GST Compensation Cess on Motor Cars and other Motor vehicles principally designed for the transport of persons (other than motor vehicles for transport of 10 or more persons, including the driver), including station wagons and racing cars may be collected at the rate of - Show Answer

Q83) Maximum rate at which GST Compensation Cess on Tobacco and manufactured tobacco substitutes, including tobacco products may be collected on- Show Answer

Q84) Base year revenue of North Eastern states includes the amount of .......................... . Show Answer

Q85) he Base year revenue calculated on the basis of figures of revenue collected (net of refunds) as, audited by ..................... . Show Answer

Q86) Actual revenue collected by a State in any financial year during the transition period shall be ................ as certified by C&AG. Show Answer

Q87) Total Compensation means Show Answer

Q88) Projected revenue that could have been earned by the state in absence of GST till the end of relevant 2 months period of respective financial year shall be calculated on a ....................... basis. Show Answer

Q89) If no Compensation due in next year and in case any excess amount of compensation has been released to a state in the previous year, such amount .......................... . Show Answer

Q90) The Cess on goods imported into India shall be levied and collected on a value ........................... . Show Answer

Q91) As per Section 2(g), Input tax in relation to a taxable person means, ....................... . Show Answer

Q92) Input tax credit in respect of cess on supply of goods and services shall be utilised only towards payment of ..................... . Show Answer

Q93) Proceeds of GST Compensation Cess to be credited to non-lapsable fund known as the .......................... . Show Answer

Q94) Provisions of ....................... and .....................Act shall be applicable for Intra state supplies and Inter State Supplies in relation to the levy and collection of cess leviable under Section 8 of GST (Compensation to States) Act, 2017. Show Answer

Q95) As per Section 12, ...................... shall on the recommendations of the council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. Show Answer

Q96) Order published in Official Gazette to remove any difficulties arises in giving effect to the provisions of the act shall not be made after the expiry of ....................... years from the commencement of this Act. Show Answer

Q97) Integrated tax credit as per section 9A of UTGST Act, 2017 on account of Union Territory Tax shall be utilized towards payment of ....... only after the input tax credit available on account of ......... has first been utilized towards such payment.
Show Answer

Q98) Advance ruling means a decision provided by the .......... to an applicant on the matter or a question specify u/s 97(2) and 100(1) of the CGST Act, in relation of the supply of goods or services or both being undertaken by the applicant.
Show Answer

Q99) Section 22 of the UTGST Act, 2017 lays down the power of Central Government to make rules on the recommendation of the Council. Any rule made under sub-section-1 of section 22 may provide that a contravention thereof shall be liable to a maximum penalty of ........ . Show Answer

Q100) Total proceeds of the cess levied under section 8 of GST (Compensation to States) Act, 2017 as per section 10 shall be credited to a fund which is known as .......... and shall form part of the public account of India to be utilized for the purposes specified and shall be a non-lapsable Fund.
Show Answer

Q101) Tax on inter-state supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged under ......
Show Answer

Q102) The Central Government shall by notification as per Section 16 the UTGST Act, 2017 constitute an Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the ............ pronounced by the ........ Show Answer

Q103) The projected revenue of a concerned State for the base year 2016-17 calculated as per Section 5 of GST (compensation to states) Act, 2017 is Rs.100; then the projected revenue for the financial year 2020-21 of such State as per this Act shall be equal to .......
Show Answer

Q104) What is the highest rate of tax applicable under IGST ? Show Answer

Q105) What is the highest applicable approved rate prescribed under UTGST? Show Answer

Q106) To which of the following Union Territory the provisions of UTGST Act, 2017 will not apply?
Show Answer

Q107) Which of the following is not covered by exempt supply under UTGST Act, 2017?
Show Answer

Q108) Which GST law would apply when goods are imported from foreign country? Show Answer

Q109) What is the base year for the purpose of calculating the compensation under GST (Compensation to State) Act, 2017?
Show Answer

Q110) As per section 16 of IGST Act, "Zero Rated Supply" includes:
(i) Export of goods or services or both
(ii) Supply of goods or services or both to SEZ developer
(iii) Supply of goods or services or both to Special Economic Zone unit Show Answer

Q111) ........ and ....... are the two Union Territories at which UTGST Act, 2017 is not applicable?
Show Answer

Q112) The IGST (Integrated Goods and Services) Act, 2017 deals with:
(i) Inter-State Supplies
(ii) Import into India
(iii) Supplies made outside India Show Answer

Q113) Center Provide Compensation to the states for loss of revenue arising on account of implementation of the goods and service tax for a period of...
Show Answer

Q114) As per section 5 of IGST Act, 2017, the payment of tax by electronic commerce operator (ECO) who does not have physical presence
in taxable territory in India be made by ........ Show Answer

Q115) IGST paid is available as credit as in order to set off against the payment of ........ on output supplies. Show Answer

Q116) What is the objective behind the levy of Cess through GST (Compensation to States) Act, 2017:
Show Answer

Q117) Under section 15 of UTGST Act, 2017, who is empowered to constitute Authority for Advance Ruling :
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Q118) In respect of which item mentioned below, the provisions of CGST Act, 2017 are NOT applicable as the related provisions are given in UTGST Act, 2017 itself?
Show Answer

Q119) The Integrated Tax, collected by the Central Government is:
Show Answer

Q120) What is the highest approved prescribed rate under UTGST Act, 2017? Show Answer

Q121) The Advance Ruling Authority shall comprise of: Show Answer

Q122) As per Section 7 of CGST Act, 2017, the Provisional Compensation payable to a State shall be released at the end of every ....... Show Answer

Q123) GST (Compensation to States) Act, 2017 is applicable to: Show Answer

Q124) The Projected nominal growth rate of revenue subsumed for a state during the transaction period shall be ........ p.a. Show Answer

Q125) Indigo Airlines sells various products of packed food, chocolate etc. to its passengers on board during the flights. The flight originates from Delhi, halts at Mumbai and finally lands in Chennai. What would be the place of supply of such product as per Section 10 of IGST Act, 2017? Show Answer

Q126) IGST Act may be called as:
Show Answer

Q127) In case of transportation of goods including by mail or courier, where the service recipient is not registered, the place of supply is:
Show Answer

Q128) Where any goods sent on approval basis, not earlier than _____ months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within ____ months from the appointed day Show Answer

Q129) The Goods and Service Tax (Compensation to States) Act, 2017 provides for a mechanism to compensate the States on account of loss of revenue for a period of ____ years. Show Answer

Q130) The projected revenue for any year in a State shall be calculated by applying the ........ over the base year revenue of that State. Show Answer

Q131) Every tax payer paying tax under section 10 (Composition levy) shall file the return in
Show Answer

Q132) If the reduction in output tax liability claimed by the supplier is more than the corresponding reduction in input tax credit declared by the recipient or if the recipient has not reduced the input tax liability, then Show Answer

Q133) The discrepancy pointed out in GST MIS 1 and GST MIS 2 with regard to excess input tax credit claimed has not been rectified by the supplier as well as the recipient. The excess input tax credit is
Show Answer