Practice GST Multiple Choice Questions Quiz-4 - MCQGeeks.com

Q.1

Is there any ceiling limit prescribed on the rate under IGST?

12%
18%
28%
40%

Q.2

What does “I” stands for in IGST?

International
Internal
Integrated
Intra

Q.3

How many types of taxes will be in Indian GST?

2
3
4
5
6

Q.4

What is the validity of the registration certificate?

Five years
Ten years
No validity
Valid till it is cancelled

Q.5

Which of the following requires amendment in the registration certificate?

Change of name of the registered person
Change in constitution of the registered person
Switching over form composition scheme to normal scheme or vice versa.
All of the above

Q.6

Who are mandatorily required to obtain registration?

Every Person
For an agriculturist or exclusively engaged in supplying exempt goods or services is not required and for others if specified threshold limit exceeds in a financial year
Not required for an agriculturist or person exclusively engaged in supplying exempt goods or services
No, only if specified threshold exceeds in a financial year then only need to obtain

Q.7

Which one of the following is true?

A person can collect tax only he is registered
Registered person not liable to collect tax till his aggregate turnover exceeds threshold limit
A person can collect the tax during the period of his provisional registration
None of the above

Q.8

Which of the following is an intrastate supply?

Supplier of goods located in Nagpur and place of supply of goods SEZ located in Mumbai
Supplier of goods located in Kolkata and place of supply of goods in Bangalore
Supplier of goods located in Goa and place of supply of goods in Goa
All the above

Q.9

Place of supply in case of installation of elevator is

Where the movement of elevator commences from the supplier’s place.
Where the delivery of elevator is taken.
Where the installation of elevator is made.
Where address of the recipient is mentioned in the invoice.

Q.10

First announcement to introduce GST by 2010, is made in Year

2000
2004
2006
2008
2010

Q.11

Which of the following tax is not subsumed in GST

VAT
Stamp Duty
Entry Tax
Entertainment Tax

Q.12

What are the taxes levied on an Intra-State Supply?

CGST
SGST
CGST and SGST
IGST

Q.13

What is the maximum rate prescribed under CGST?

12%
20%
28%
18%

Q.14

Which of the following taxes will be levied on Imports of goods and services?

CGST
SGST
IGST
Exempt

Q.15

GST Stands for

Goods and Supply Tax
Government Sales Tax
Goods and Services Tax
General Sales Tax

Q.16

In India GST became effective from

1st April, 2017
1st January, 2017
1st July, 2017
1st March, 2017

Q.17

In India GST came effective from July 1st, 2017 India has chosen _______ model of dual – GST.

USA
UK
Canadian
China
Japan

Q.18

GST is a _______ based tax on consumption of goods and services.

Duration
Destination
Dividend
Development
Destiny

Q.19

HSN Code Stands for

Home Shopping Network
Harmonised System of Nomenclature
Harmonised System Number
Home State Number

Q.20

Indian GST model has _________rate structure.

3
4
5
6

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