MCQs in CA Inter GST or IDT – Basic Concepts of Indirect Taxes

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

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