Question – 1
GST Council membership consist of which of the following members ?
1. Union Finance Minister
2. Union Minister of State in charge of Revenue or Finance
3. Minister in charge of Finance or Taxation, nominated by each State Government
4. All of the above
Question – 2
Which were the limitation in pre-GST regime that led to the enactment of GST ?
1. Hindered the free flow of trade throughout the country
2. Divide the nation into separate economic speheres
3. Non-availability of credit of central tax against the liability of state tax or vice- versa
4. All of the above
Question – 3
Which provisions of CGST Act, 2017 are not applicable to IGST Act 2017 ?
1. Composite and Mixed Supply
2. Registration
3. Composition Levy
4. All of the above
Question – 4
____________ of GST Council shall constitute the quorum at its meeting.
1. 1/3rd of the members
2. 2/3rd of the members
3. 3/4th of the members
4. ½ of the members
Question – 5
Which states does not fall under special category states as given under Article 279A ?
1. Haryana
2. Manipur
3. Uttarakhand
4. Meghalaya
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
- Definitions