MCQs in CA Inter GST or IDT – Levy and Collection

MCQs in CA Inter GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Levy and Collection

Question – 1

Sumit is an agriculturist and he has sold cashew nuts which are not peeled to Mr. Anuj, who is registered under GST. Who is liable to pay GST ?

a. Sumit
b. Anuj
c. Either A or B
d. None of the above




Question – 2

HJ India Ltd. is a Goods Transport Agency, which provides services to JJ India Ltd. Such services are liable to 12% CGST. Who is liable to pay / charge CGST ?

a. HJ India Ltd.
b. JJ India Ltd
c. Either A or B
d. None of the above

Question – 3

Central Government provides transportation services to XY India Private Ltd., which is registered under GST. Who is liable to pay GST ?

a. Central Government
b. XY India Private Ltd.
c. Either A or B
d. None of the above

Question – 4

Aman & Associates, a partnership firm is a direct Selling Agent of an Indian bank. It provides services to such bank. Who is liable to GST ?

a. Indian Bank
b. Aman & Associates
c. Either A or B
d. None of the above

Question – 5

Which of the following shall be treated as inter-state supply of goods under GST ?

a. Sale of Goods by supplier located in Delhi to a person located in Haryana
b. Sale of Goods by supplier located in Delhi to a person located in Delhi
c. Both A and B
d. None of the above




CA Inter MCQs GST or Indirect Tax

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