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