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
- Basic Concepts of Indirect Taxes
- Supply under GST
- 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