CA Inter MCQs Indirect Tax – Definitions

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Definitions

Question – 1

Who amongst the following shall be covered within the meaning of Agent ?

a. Broker
b. Arhatia
c. Del credere agent
d. Auctioneer
e. All of the above

Question – 2

Composite supply means a supply made by a taxable person to a recipient consisting of two or more ___________of goods or services, which are __________

a. Taxable supplies, naturally bundled
b. Exempt supplies, naturally bundled
c. Taxable supplies, artificially bundled
d. Exempt supplies, artificially bundled

Question – 3

In which of the following cases, credit note shall be issued by the registered person who has supplied the goods or services to the recipient ?

a. Taxable value or tax charged in the tax invoice is less than the taxable value or tax payable in respect of such supply
b. Goods supplied are returned by the recipient
c. Goods supplied are found to be deficient
d. Both (B) and (C)

Question – 4

Fixed Establishment shall mean ___________

a. Registered place of business
b. Place which is characterised by sufficient degree of permanence and suitable structure in terms of human and technical resources
c. Both (A) and (B)
d. None of the above

Question – 5

Which of the following services shall be covered within the meaning of “Telecommunication services” ?

a. Data services
b. Audio text services
c. Radio paging
d. All of the above

CA Inter MCQs GST or Indirect Tax

• Basic Concepts of Indirect Taxes
• Supply under GST
• Levy and Collection
• Exemption from GST
• Taxability of Composite and Mixed Supply
• Place of Supply of Goods and Services
• Composition Levy
• Time of Supply
• Value of Supply
• Input Tax Credit and its Utilisation
• Tax Invoice, E-Way Bill and Credit and Debit Notes
• Registration
• Payment of Tax