Practice Test

Q1) Intra-State supply is liable to ................................. . Show Answer

Q2) Which of the following taxes levied on intra-State supply? Show Answer

Q3) The Tax applicable to interstate supplies will be: Show Answer

Q4) Supply of the following is not liable to CGST ................................. Show Answer

Q5) The central tax on the supply of ................................. shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. Show Answer

Q6) ................................. is the maximum rate prescribed under CGST Act, 2017. Show Answer

Q7) ................................. notifies the rate of central tax to be levied under CGST Act, 2017. Show Answer

Q8) What are the supplies on which reverse charge mechanism would apply? Show Answer

Q9) In case of supply of goods or services by unregistered supplier to registered person, the tax is to be paid by ................................. . Show Answer

Q10) Whether Alcoholic Liquor for industrial and other usages is taxable under GST? Show Answer

Q11) The tax liability of a person receiving the goods instead of the person supplying the goods will be knows as: Show Answer

Q12) Which of the following is not included in aggregate turnover. Show Answer

Q13) IGST is levied on: Show Answer

Q14) .................................. is levied on the import of goods and/or services. Show Answer

Q15) The maximum rate of IGST can be: Show Answer

Q16) On supply of which of the following items, GST shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council: Show Answer

Q17) A radio taxi driver has provided his services through Electronic Commerce Operator ? Meru Cabs. The tax on such supplies shall be paid by the .................................. . Show Answer

Q18) Which of the following persons can opt for composition scheme? Show Answer

Q19) The threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme other than Specified states is ...........................? Show Answer

Q20) What is the threshold limit of turnover in the preceding financial year to be eligible for composition levy in Delhi? Show Answer

Q21) The threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme in north eastern states is ........................... Show Answer

Q22) The turnover limit of Rs. 75 lakh for composition scheme is not applicable to the state of - Show Answer

Q23) What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme? Show Answer

Q24) What is the rate applicable under CGST and SGST to a registered person being a manufacturer opting to pay taxes under composition scheme? Show Answer

Q25) What is the rate applicable under CGST to a registered person being a hotelier opting to pay taxes under composition scheme? Show Answer

Q26) What is the rate applicable under CGST and SGST to a registered person being a hotelier opting to pay taxes under composition scheme? Show Answer

Q27) Can a registered person opt for composition scheme only for one out of his 5 business verticals having same Permanent Account Number? Show Answer

Q28) Can a registered person opting for composition scheme collect tax on his outward supplies? Show Answer

Q29) Which of the following will be excluded from the computation of "aggregate turnover"? Show Answer

Q30) What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2020-21 crosses a Rs. 100 lakhs? Show Answer

Q31) XYZ Ltd. is supplier of goods as well as services other than exempt services. He can opt for composition scheme in respect of .................................... . Show Answer

Q32) XYZ Ltd. is manufacturer of goods opted for composition levy has effected turnover of Rs. 70,00,000 during Financial Year 2017-18. The CGST portion of composition tax payable by XYZ Ltd. is .................................... . Show Answer

Q33) The following suppliers cannot opt for composition scheme .................................... . Show Answer

Q34) Suppose, One Taxable Person with same PAN having business Verticals at Alwar and Ajmer and his Aggregate Turnover in a financial year does not exceed Rs. 100 lakhs. Can he opt composition levy of tax at Alwar and Normal Levy at Ajmer? Show Answer

Q35) Can Mr. X who is engaged in intra-State supply of Company Secretary services in the State of Rajasthan opt for composition scheme. Show Answer

Q36) ................... means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Show Answer

Q37) .................................. means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. Show Answer

Q38) ................................. means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Show Answer

Q39) What are the factors differentiating Composite Supply & Mixed Supply? Show Answer

Q40) Which of the following supplies are naturally bundled? Show Answer

Q41) A ........................... supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax. Show Answer

Q42) The liability to pay GST arise ..................... in case of supply of goods. Show Answer

Q43) Time of supply of goods under CGST Act, 2017 is ......................... . Show Answer

Q44) Time of supply of goods liable to tax under reverse charge mechanism is ............................ . Show Answer

Q45) Date on which the supplier receives the payment as per section 12 of CGST Act is ? Show Answer

Q46) What is time of supply of goods liable to tax under reverse charge mechanism? Show Answer

Q47) What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service? Show Answer

Q48) What is the time of supply of service if the invoice is not issued within 30 days from the date of provision of service? Show Answer

Q49) What is the time of supply of service in case of reverse charge mechanism? Show Answer

Q50) What is the time of supply of service where services are received from an associated enterprise located outside India? Show Answer

Q51) Time of supply of vouchers in respect of goods when the supply with respect to the voucher is identifiable is ....................... . Show Answer

Q52) Time of supply of vouchers in respect of goods when the supply with respect to the voucher is not identifiable is ...................... . Show Answer

Q53) What is date of receipt of payment? Show Answer

Q54) Where the supplier of taxable goods receives an amount upto ............................... in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. Show Answer

Q55) The date on which the supplier receives the payment shall be Show Answer

Q56) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 01-10-2020;
Date of invoice - 02-10-2020;
Date when goods made available to recipient - 03-10-2020;
Date of receipt of payment - 15-11-2020 Show Answer

Q57) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 03-10-2020;
Date of invoice - 01-10-2020;
Date when goods made available to recipient - 04-10-2020;
Date of receipt of payment - 25-11-2020 Show Answer

Q58) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 04-11-2020;
Date of invoice - 04-11-2020;
Date when goods made available to recipient - 06-11-2020;
Date of receipt of payment - 01-10-2020 Show Answer

Q59) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply does not involve movement of goods.
Date of invoice - 02-10-2020;
Date when goods made available to recipient - 03-10-2020;
Date of receipt of payment - 15-11-2020 Show Answer

Q60) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2020;
Date of receipt of goods - 05-10-2020;
Date of payment in books - 10-10-2020;
Date when payment debited in bank account - 12-10-2020 Show Answer

Q61) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2020;
Date of receipt of goods - 15-10-2020;
Date of payment in books - 10-10-2020;
Date when payment debited in bank account - 12-10-2020 Show Answer

Q62) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2020;
Date of receipt of goods - 15-10-2020;
Date of payment in books - 12-10-2020;
Date when payment debited in bank account - 10-10-2020 Show Answer

Q63) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2020;
Date of receipt of goods - 15-11-2020;
Date of payment in books - 18-11-2020;
Date when payment debited in bank account - 20-11-2020 Show Answer

Q64) XYZ Ltd. has purchased for its employees 100 vouchers dated 24-12-2020 worth Rs. 1,000 each from ABC Ltd, a footwear manufacturing company. The vouchers were issued by ABC Ltd. on 25-12-2020. The vouchers can be encashed at retail outlets of ABC Ltd. The same were given to employees on 26-12-2020. The employees of XYZ Ltd. encashed the same on 01-01-2021. Determine time of supply of vouchers. Show Answer

Q65) From the following information determine the time of supply if goods are supplied on approval basis:
Removal of goods - 01-12-2020;
Issue of invoice - 15-12-2020;
Accepted by recipient - 05-12-2020;
Receipt of payment - 25-12-2020 Show Answer

Q66) From the following information determine the time of supply if goods are supplied on approval basis:
Removal of goods - 01-12-2020;
Issue of invoice - 25-07-2021;
Accepted by recipient - 25-07-2021;
Receipt of payment - 20-07-2021 Show Answer

Q67) Mr. A supplies goods worth Rs. 23,600 to Mr. B and issues an invoice dated 28-7-2020 for Rs. 23,600 and Mr. B pays Rs. 24,000 on 30-7-2020 against such supply of goods. The excess Rs. 400 (being less than Rs. 1,000) is adjusted in the next invoice for supply of goods issued on 15-8-2020. Identify the time of supply and value of supply: Show Answer

Q68) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which. Show Answer

Q69) Suppose, one dealer has sent some goods to another dealer for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as: Show Answer

Q70) Suppose one dealer received a receipt of Rs. 5 lakhs in respect of the supply without issuing any invoice or not making any supply of goods for the time being. Whether this receipt is taxable under GST? Show Answer

Q71) What are different types of supplies covered under the scope of supply? Show Answer

Q72) The activities to be treated as supply of goods or supply of services as referred to in of CGST Act, 2017. Show Answer

Q73) Which of the following taxes will be levied on Imports? Show Answer

Q74) Which of the following is not a supply as per section 7 of the CGST Act? Show Answer

Q75) _________ specifies the activities to be treated as supply even if made without Consideration. Show Answer

Q76) Which of the following activity is outside the scope of supply and not taxable under GST? Show Answer

Q77) Which of the following activities is a supply of services? Show Answer

Q78) Supply includes import of services for a consideration ______________. Show Answer

Q79) ____________ specifies the activities which are neither to be treated as supply of goods nor a supply of services. Show Answer

Q80) Activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall treated as ______________. Show Answer

Q81) Transfer of the title in goods shall be considered as ___________. Show Answer

Q82) Transfer of right in goods or of undivided share in goods without the transfer of title thereof shall be considered as ___________. Show Answer

Q83) Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed shall be considered as ______________. Show Answer

Q84) Lease, tenancy, easement, licence to occupy land shall be considered as _____________. Show Answer

Q85) Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly shall be treated as ____________. Show Answer

Q86) Any treatment or process which is applied to another person's goods shall be treated as ____________. Show Answer

Q87) Where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a __________ by the person. Show Answer

Q88) Where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a _____________. Show Answer

Q89) Renting of immovable property is ________________. Show Answer

Q90) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, shall be treated as ________________. Show Answer

Q91) Temporary transfer or permitting the use or enjoyment of any intellectual property right shall be treated as _____________. Show Answer

Q92) Development, design, programming, customization, adaptation, up-gradation, enhancement, implementation of information technology software shall be treated as ______________. Show Answer

Q93) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act is _____________. Show Answer

Q94) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be treated as _____________. Show Answer

Q95) Works contract as defined in section 2 (119) shall be treated as _____________. Show Answer

Q96) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration is ____________. Show Answer

Q97) Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as ___________. Show Answer

Q98) Services by an employee to the employer in the course of or in relation to his employment is ______________. Show Answer

Q99) Services by any court or Tribunal established under any law for the time being in force is ______________. Show Answer

Q100) The functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities shall be treated as _______________. Show Answer

Q101) The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity shall be considered as _______________. Show Answer

Q102) The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause shall be considered as _____________. Show Answer

Q103) Services of funeral, burial, crematorium or mortuary including transportation of the deceased shall be treated as _____________. Show Answer

Q104) Actionable claims, other than lottery, betting and gambling shall be treated as _____________. Show Answer

Q105) Gifts not exceeding ___________ in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. Show Answer

Q106) The _____________ shall be treated as supply even if made without consideration. Show Answer

Q107) The _____________ shall be treated as supply even if made without consideration. Show Answer

Q108) The _____________ shall be treated as supply even if made without consideration. Show Answer

Q109) Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall ____________. Show Answer

Q110) Which of the following is - the supply in which possession of the goods are transferred but the title on the same will be transferred at the future date? Show Answer

Q111) Which of the following is - the supply in which possession of the goods are transferred but the title of the goods is not transferred at all and thereby attains the character of the supply of service? Show Answer

Q112) Suppose XYZ Ltd. has a license to operate a particular business venture but he refrains from operating such business venture after an agreement with other business houses in the same line of business against receiving certain amount. Is this a supply of service? Show Answer

Q113) Which of the following is the supply even if made without consideration? Show Answer

Q114) What would be the tax rate applicable in case of composite supply? Show Answer

Q115) What would be the tax rate applicable in case of mixed supply? Show Answer

Q116) A combined supply of goods and services may be a mixed supply or a composite supply. Show Answer

Q117) When there is a barter of goods or services, same activity constitutes supply as well as consideration. Show Answer

Q118) Import of services would be supply whether or not in the course of business. Show Answer

Q119) Import of services even for personal consumption would qualify as ‘supply’. Show Answer

Q120) Stock transfers between branches is not taxable supply. Show Answer

Q121) Free housing to the employees, provided in terms of the contract between the employer and employee, is not subject to GST. Show Answer

Q122) Supply of goods between principal and agent without consideration is also supply. Show Answer

Q123) Supply of services between principal and agent without consideration is also supply. Show Answer

Q124) Supply of services between principal and agent without consideration is also supply. Show Answer

Q125) Import of service from unrelated person for business with consideration is not taxable. Show Answer

Q126) Import of service from unrelated person for personal consumption without consideration is not taxable. Show Answer

Q127) Import of service from unrelated person for business without consideration is taxable. Show Answer

Q128) Import of service from relative with consideration in the course or furtherance of business is taxable. Show Answer

Q129) Import of service from relative without consideration in the course or furtherance of business is not taxable. Show Answer

Q130) Import of service from relative for personal consumption with consideration is not taxable. Show Answer

Q131) Import of service from relative for personal consumption without consideration is not taxable. Show Answer

Q132) In case of a joint development agreement (JDA), the activity of providing the right to construction a land belonging to the owner, is treated as a supply of service. Show Answer

Q133) Storing of business goods in the residential premise is exempt supply of service. Show Answer

Q134) Sale of flat in a residential complex before it is occupied is taxable service. Show Answer

Q135) Sale of packaged software is treated as supply of goods. Show Answer

Q136) Demurrage is taxable service. Show Answer

Q137) Fee for non-compete agreement is taxable service. Show Answer

Q138) Home delivery of food is taxable service. Show Answer

Q139) Services by an employee to the employer in the course of or in relation to his employment will be treated as service. Show Answer

Q140) Services of transportation of the deceased will be deemed to be supply of services. Show Answer

Q141) Lottery, betting and gambling are not taxable services, being actionable claims. Show Answer

Q142) What are the taxes levied on an intra-State supply? Show Answer

Q143) What is the maximum rate prescribed under CGST Act? Show Answer

Q144) Who will notify the rate of tax to be levied under CGST Act? Show Answer

Q145) Which of the following taxes will be levied on imports? Show Answer

Q146) What is the maximum rate prescribed under UTGST Act Show Answer

Q147) ___________ Supply shall attract IGST? Show Answer

Q148) Is there any ceiling limit prescribed on the rate under IGST? Show Answer

Q149) 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

Q150) Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following: Show Answer

Q151) Which of the following services are covered under Reverse Charge Mechanism of CGST Act, 2017?
(i) Legal Consultancy
(ii) Goods Transport Agency
(iii) Manpower Supply
(iv) Rent-a-Cab Show Answer

Q152) In case of sponsorship services provided by Mr. A to M/s AB Ltd., liability to pay GST is on: Show Answer

Q153) In case of renting of land, inside an Industrial estate, by State Government to a registered manufacturing company, GST is: Show Answer

Q154) In case of services by an insurance agent to Ms. ABC Insurance Co. Ltd., GST is to be paid by: Show Answer

Q155) Sitting fees received by director of XYZ Ltd., is liable for GST in the hands of the Show Answer

Q156) Services by a recovery agent to M/s ZZZ Bank Ltd., are liable for GST in the hands of: Show Answer

Q157) In case of lottery procured from State Government by a lottery distributor, GST is payable by: Show Answer

Q158) Reverse charge under section 9(3) of the CGST Act is applicable: Show Answer

Q159) If Tobacco leaves procured from an Agriculturist by a registered person, then: Show Answer

Q160) In case M/s. PQR Ltd., a registered person, has availed rent-a-cab service from M/s ABC Travels (Proprietor) service then which one of the following is true: Show Answer

Q161) Reverse charge is applicable: Show Answer

Q162) An intra-state supply within a state will also be subject to levy of SGST u/s 9 of the respective SGST Act, in addition to the CGST. Show Answer

Q163) IGST on goods imported into India shall be levied and collected in accordance with the provisions of the Customs Tariff Act, 1975. Show Answer

Q164) IGST shall be levied at notified rates, not exceeding twenty percent. Show Answer

Q165) SGST Act covers Union Territories of Delhi. Show Answer

Q166) The person liable to pay tax may be the supplier of the recipient. Show Answer

Q167) Services supplied by GTA are subject to RCM. Show Answer

Q168) Legal services supplied by an advocate are subject to RCM. Show Answer

Q169) Renting of immovable property by central government to a business entity is subject to RCM. Show Answer

Q170) Renting of immovable property by central government to a registered person is subject to RCM. Show Answer

Q171) Speed post services are subject to RCM. Show Answer

Q172) If the ECO is located in taxable territory, the ECO is liable to pay tax. Show Answer

Q173) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-state trade. Show Answer

Q174) Export of goods will be zero rated supply. Show Answer

Q175) Export of services are subject to RCM. Show Answer

Q176) Export of goods of SEZ unit will be zero rated supply. Show Answer

Q177) Export of goods to SEZ developer will be subject to IGST + Customs duty. Show Answer

Q178) Which one of the following is true? Show Answer

Q179) Select the correct statement? Show Answer

Q180) Service by whom, by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution, is exempted? Show Answer

Q181) Which is a wrong statement? Show Answer

Q182) Services to a single residential unit is, exempted if: Show Answer

Q183) Which exemption option is right from the following? Show Answer

Q184) Services by a hotel, inn, guest house, club or campsite are exempted for residential / lodging purposes Show Answer

Q185) Transportation of passengers exempted if Show Answer

Q186) Transportation of passengers is exempted Show Answer

Q187) Transportation of goods is not exempted if it is Show Answer

Q188) Transportation of agricultural produces, milk, salt and food grain including flour, pulses and rice, 'relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap', newspaper or magazines registered with the Registrar of Newspapers - is exempted Show Answer

Q189) Which of the following is exempted? Show Answer

Q190) Core services of which organization is not exempted Show Answer

Q191) If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu, India was Rs. 18 lakh, exemption is available for the following services rendered to ABCD Enterprises Show Answer

Q192) Which of the following is exempted? Show Answer

Q193) One of the following is exempted from GST Show Answer

Q194) Which of the following is not exempted? Show Answer

Q195) Services by educational institution is exempted if the services are to Show Answer

Q196) Services by a Non-Profit entity (Registered or Unregistered) are exempted Show Answer

Q197) Which of the following are exempted services? Show Answer

Q198) Transportation of passengers by _____________ are exempt from GST. Show Answer

Q199) Transportation of ______________ by a GTA in a goods carriage is exempt from GST. Show Answer

Q200) What of the following services provided to an educational institution - Debo Public School are exempt from GST? Show Answer

Q201) Transportation of passengers by ____________ are exempt from GST. Show Answer

Q202) Which of the following services provided by Department of Posts are exempt from GST? Show Answer

Q203) Distribution of electricity by a distribution utility is a: Show Answer

Q204) An exempt supply includes Show Answer

Q205) A registered person supplying exempt goods is not entitled to collect a tax higher than the effective rate. Show Answer

Q206) Services by the Department of Posts by way of speed post are exempt. Show Answer

Q207) Services provided by the Central Government, State Government, Union territory or local authority to a business entity by way of renting of immovable property is not exempt. Show Answer

Q208) Service of transportation of passengers in metro will be taxable. Show Answer

Q209) Services by an entity registered under section 12AA of the Income-tax Act, 1961 by way of charitable activities are exempt. Show Answer

Q210) Services by way of transfer of a going concern, as a whole or an independent part thereof are taxable. Show Answer

Q211) Service of transportation of passengers by metered cabs or auto rickshaws is exempt. Show Answer

Q212) Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India is exempt. Show Answer

Q213) Services by way of transportation by rail of agricultural produce is exempt. Show Answer

Q214) Toll charges are not exempt. Show Answer

Q215) Services to the Reserve Bank of India are exempt. Show Answer

Q216) Services by an organiser to any person in respect of a business exhibition held outside India are subject to IGST. Show Answer

Q217) Rearing of horses is exempt. Show Answer

Q218) Services by way of ripening of fruits are exempt. Show Answer

Q219) Exemption from CGST automatically operates as exemption from SGST. Show Answer

Q220) Exemption from IGST automatically operate as exemption from CGST. Show Answer

Q221) Exemption from IGST automatically operates as exemption from GST on imports. Show Answer

Q222) Service by way of access to a road or a bridge on payment of toll is exempt. Show Answer