GST CA Inter MCQs – Taxability of Composite and Mixed Supply

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Taxability of Composite and Mixed Supply

Question – 1

Rate of GST applicable in case of mixed supply, shall be of particular supply which attracts the ___________ rate of tax.

a. Average
b. Principal supply’s
c. Highest
d. Lower




Question – 2

Applicable rate of GST in case of composite supply, shall be the rate applicable to the ____________

a. Supply which attracts the highest rate of tax
b. Principal supply
c. Supply which attracts the lowest rate of tax
d. None of the above

Question – 3

Rachit is engaged in the business of selling washing machine. He also provides warranty and maintenance services in conjunction with the sale of washing machine. Define the nature of supply.

a. Composite supply
b. Mixed supply
c. Either (A) or (B)
d. None of the above

Question – 4

Chawla is engaged in the business of supplying alcoholic liquor for human consumption. He also supplies peanuts alongwith alcohol. Such supply shall be considered as __________

a. Composite supply
b. Mixed supply
c. Non-taxable supply
d. Exempt supply

Question – 5

Essential elements of a mixed supply are ___________

  1. Supply made by a taxable person to a recipient
  2. Two or more individual supplies of goods or services or both
  3. Two or more supplies, which are naturally bundled
  4. Supply is made for a single price
  5. Supply is not naturally bundled and not supplied in conjunction with each other

Choose the correct one from the below mentioned options.

a. i, ii, iii, iv, & v
b. i, ii, iv, & v
c. i, iii, iv & v
d. i, ii, iii & v




CA Inter MCQs GST or Indirect Tax

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