GST (Goods and Services Tax) in India
(Multiple Choice Questions)
Part - 1
1. GST was introduced in India with effect from
a) 1.1.2017 b) 1.4.2017 c) 1.1.2018 d) 1.7.2017
Answer: d) 1.7.2017
2. GST was introduced in Jammu & Kashmir with effect from
a) 1.8.2017 b) 1.7.2017 c) 1.1.2018 d) 8.7.2017
Answer: d) 8.7.2017
3. Constitution Amendment Act, 2016 for GST was
a) 80th b) 101st c) 122nd d) None of these
Answer: b) 101st
4. As a result of constitution amendment for GST a separate list --- has been
inserted in the constitution
a) Article 246A b) Article 146B c) Article 122C d) Article 101B
Answer: a) Article 246A
5. The incidence of tax on tax is called
a) Tax Cascading b) Tax Pyramiding c) Tax Evasion d) Indirect Tax
Answer: a) Tax Cascading
6. Under GST ‘Value addition’ refers to
a) Expenses plus profit b) Cost plus tax c) Cost plus tax plus profit d) Tax
plus profit
Answer: a) Expenses plus profit
7. UTGST is applicable when
, a) Sold from Union territory b) Goods are purchased from Central Govt. c)
Sold from one union territory to another union territory d) There is
interstate supply
Answer: a) Sold from Union territory
8. Integrated Goods and Service Tax is applicable when-
a) Sold in Union territory b) Sold from one GST dealer to another GST dealer c)
Sold within a state d) There is interstate supply
Answer: d) There is interstate supply
9. SGST is applicable when
a) Goods are sold within a state b) Goods are sold from one GST dealer to a
customer c) Goods are sold from one GST dealer to another GST dealer
d) Interstate supply
Answer: a) Goods are sold within a state
10.When a GST dealer in Kerala sells a product to a GST dealer or customer in
Tamil nadu, the tax collected is
a) SGST b) CGST c) IGST d) UTGST
Answer: c) IGST
11.GST is a matter of jurisdiction of
a) Union Government b) State Government c) Both Central and State
Government d) None of these
Answer: c) Both Central and State government
12.Inter-state trade is presently subject to
a) SGST b) CGST c) IGST d) UTGST
Answer: c) IGST
13.The GST council can take a decision only if there is
(Multiple Choice Questions)
Part - 1
1. GST was introduced in India with effect from
a) 1.1.2017 b) 1.4.2017 c) 1.1.2018 d) 1.7.2017
Answer: d) 1.7.2017
2. GST was introduced in Jammu & Kashmir with effect from
a) 1.8.2017 b) 1.7.2017 c) 1.1.2018 d) 8.7.2017
Answer: d) 8.7.2017
3. Constitution Amendment Act, 2016 for GST was
a) 80th b) 101st c) 122nd d) None of these
Answer: b) 101st
4. As a result of constitution amendment for GST a separate list --- has been
inserted in the constitution
a) Article 246A b) Article 146B c) Article 122C d) Article 101B
Answer: a) Article 246A
5. The incidence of tax on tax is called
a) Tax Cascading b) Tax Pyramiding c) Tax Evasion d) Indirect Tax
Answer: a) Tax Cascading
6. Under GST ‘Value addition’ refers to
a) Expenses plus profit b) Cost plus tax c) Cost plus tax plus profit d) Tax
plus profit
Answer: a) Expenses plus profit
7. UTGST is applicable when
, a) Sold from Union territory b) Goods are purchased from Central Govt. c)
Sold from one union territory to another union territory d) There is
interstate supply
Answer: a) Sold from Union territory
8. Integrated Goods and Service Tax is applicable when-
a) Sold in Union territory b) Sold from one GST dealer to another GST dealer c)
Sold within a state d) There is interstate supply
Answer: d) There is interstate supply
9. SGST is applicable when
a) Goods are sold within a state b) Goods are sold from one GST dealer to a
customer c) Goods are sold from one GST dealer to another GST dealer
d) Interstate supply
Answer: a) Goods are sold within a state
10.When a GST dealer in Kerala sells a product to a GST dealer or customer in
Tamil nadu, the tax collected is
a) SGST b) CGST c) IGST d) UTGST
Answer: c) IGST
11.GST is a matter of jurisdiction of
a) Union Government b) State Government c) Both Central and State
Government d) None of these
Answer: c) Both Central and State government
12.Inter-state trade is presently subject to
a) SGST b) CGST c) IGST d) UTGST
Answer: c) IGST
13.The GST council can take a decision only if there is
