1.

IGST is payable when the supply is

a. Interstate
b. Intra -state
c. Intra -UT
d. All of the above
2. Maximum rate of CGST prescribed by law for intrastate sipply made is
a. 18%
b. 14%
c. 20%
d. 28+ cess
3. Which of the following taxes are not subsumed in GST?
a. Central sales tax
b. Central excise duty
c. VAT
d. All of the above
4. GST is levied on supply of all goods and services except
a) Alcoholic liquor for human consumption
b) Tobacco
c) Health care service
d) All of the above
5. The functions of goods and services network (GSTN) include....
a) Facilitating registration
b) Forwarding the return to central and state authorities
c) Computation and settlement of GST
d) All of the above
6. Aggregate turnover does not include-
(a) Inward supplies on which tax is payable on reverse charge basis
(b) Exempt supplies
(c) Export of goods or services or both
(d) Inter-State supplies of persons having the same PAN number
7. Which of the following are benefits of GST?
1) Creation of unified national market
2) Boost to ‘Make in India' initiative
3) Reduction of compliance burden on taxpayers
4) Buoyancy to the Government Revenue
5) Elimination of multiple taxes and double taxation

8. A __________ supply comprising of two or more supplies shall be

treated as the supply
of that particular supply that attracts highest rate of tax.
 a) Composite
b) Mixed
c) Both (a) and (b)
d) None of the above
9. GST is a comprehensive tax regime covering _________
a) Goods
b) Services
c) Both goods and services
d) Goods, services and imports
10.What are the taxes levied on an intra-State supply?
(a) CGST
(b) SGST
(c) CGST and SGST
(d) IGST
11.Aggregate turnover includes:
a) Taxable supplies of goods or service or both
b) Exempt supplies of goods
c) Exports
d) All of the above

12.Which of the following persons are not liable for registration?

a) Any person engaged exclusively in supplying services wholly
exempt from tax
b) Casual Taxable Person
c) Both (a) and (b)
d) None of the above
13.Within how many days a person should apply for registration?
a) Within 60 days from the date he becomes liable for registration.
b) Within 30 days from the date he becomes liable for registration.
c) No Time Limit
d) Within 90 days from the date he becomes liable for registration
14.What is the validity of the registration certificate?
a) One year
b) No validity
c) Valid till it is cancelled.
d) Five years.
15.Which of the following forms are used for applicable for registration?
a) Form GSTR-1
b) Form GSTR-2
c) Form GST REG-01
 d) Form GST REG-02

16.Who is required to furnish details of outward supplies in Form GSTR-1?

e) Person paying tax under composition scheme
f) Non-resident taxable person
g) Both (a) & (b)
h) None of the above
17.What does N stand for in HSN?
1. Network
2. Nationalization
3. Nomenclature
4. Nomination
18.Which form is furnished for submission of details of outward supplies
u/s 37?
a) GSTR-1
b) GSTR-2
c) GSTR-3
d) GSTR-5
1. State one of the examples of mixed supply
2. Mention the first state that introduced GST IN INDIA?
assam

 Full form of HSN CODE is?

a) Harmonized system number
b) Home shopping network
c) Harmonized system of nomenclature
d) None of the above
 SGST is applicable when?
a) Goods are sold within a state
b) Goods are sold from one GST dealer to an customer
c) Goods are sold by a GST dealer TO ANOTHER DEALER
d) Instate state supply
 Which are the following rates are not applicable in GST?
a) 5
b) 12
c) 18
d) 15
 GST levied on
a) Manufactures
b) Retailer
c) Customers
d) All of the above
 Who is the head of GST Council of INDIA?
a) Arun Jaitley
b) Nirmala Sitharaman
c) Shashikant das
d) None of the above
 Goods and service tax is --- based
a) Consumption based
b) Both supply and consumption based
c) Supply based
d) None of the above
 GST model as --- based structure?
a) 5
b) 4
c) 3
d) 6
 GST stands for?
a) Government sales tax
b) Goods and service tax
c) Goods and supply tax
d) General sales tax
 What are the taxes levied on intra state supply?
a) CGST
b) SGST
c) BOTH SGST & CGST
d) None of the above
 Is there any ceiling limit prescribed the rate under IGST?
a) 12%
b) 18%
c) 28%
d) 40%
 Which of the following taxes have been subsumed in GST
a) Central sales tax
b) VAT
c) Central excise duty
d) All of the above
 When a GST dealer in Kerala sells a product to a GST dealer or
customer in Tamil Nadu. The tax collected is
a) SGST
b) CGST
 c) Integrated GST
d) UTGST
 Tax collected at the time of supply of goods or services is called
a) Output tax
b) Input tax
c) Composite tax
d) Reverse tax
 Composite tax is applicable for dealer with turnover up to
a) Rs. 1 Crore
b) Rs. 20 lakhs
c) Rs. 1.5 Crore
d) Rs. 10 Crore
 Reversal of Input tax credit happens when a person fails to pay the
amount of price including tax to the supplier within a period of
a) 180 days
b) 30days
c) 60days
d) 90 days
 Balance of Input credit of SGST after output tax liability of SGST can
be utilised to set off
a) CGST
b) UTGST
c) IGST
d) None of these
 GST registration is mandatory if the aggregate turnover in a financial
year exceeds
a) Rs. 40 lakhs
b) Rs. 50 lakhs
c) Rs. 75 lakhs
d) Rs. 1 Crore
 GSTIN refers to
a) GST Information Number
b) GST Information and Network
c) General sales tax identification number
d) GST identification Number
 The rate of composition tax for trading firms is
a) 1%
b) 2%
c) 3%
d) 12%
 Which of the following taxes will be levied on imports
a) SGST
b) CGST
c) CGST and SGST
d) IGST

 name two goods exempted from gst

a) fish , vegetables, raw silk etc
 the value of supply shall includes
a) transaction value
b) MRP
c) Market value
d) none of above
 Hotels eligible for composition scheme shall be liable to pay tax at
the rate of
a) 5%
b) 12%
c) 28%
d) none of these
 Time of supply means the date of issue of invoice or date of
payment
a) which ever is later
b) which ever is earlier
c) any of the two
d) none of the above