INTERMEDIATE EXAMINATION
Paper 11: INDIRECT TAXATION (ITX)
Time Allowed: 3 Hours Full Marks: 100
There are Sections A, B, C and D to be answered subject to instructions given against each.
Section A 20 X 1 =
You are required to answer all the questions. Each question carries 1 mark. 20 Marks
Instructions: Each question is followed by 4 Answer choices and only one is correct. You are required to
select the choice which according to you represents the correct answer.
1. a. GST rate for the restaurant within hotel room tariff more than Rs. 7,500 is __________.
(i) 5%
(ii) 12%
(iii) 18%
(iv) 28%
b. IGST levied and collected is _________________.
(i) Allotted to Centre only
(ii) Allotted to State only
(iii) Allotted to UT’s only
(iv) Apportioned between Centre and States
c. Under the GST law, the word ‘agent’ includes _____________.
(i) Factor
(ii) Broker
(iii) Commission Agent
(iv) All of the above
d. ‘Person’ under the GST law includes __________.
(i) an individual, an Hindu Undivided Family, a company
(ii) a firm, a Limited Liability Partnership
(iii) an association of person or body of individual, whether incorporated or not , in
India or outside India
(iv) All of the above
e. Under GST law the phrase ‘Goods’ does not include which of the following?
(i) Actionable claim
(ii) Growing crops on the land agreed to be severed before supply
(iii) Money and Securities
(iv) Furniture
, f. In which Form acknowledgement of application for registration under section 25 of GST Act is
received?
(i) GST REG 01
(ii) GST REG 02
(iii) GST REG 03
(iv) GST REG 04
g. Where the entire consideration has been received after issuance of completion certificate or after
its first occupation is ________________.
(i) transfer of goods
(ii) transfer of immovable property
(iii) transfer of services
(iv) None of the above
h. Construction of a complex, building, civil structure intended for sale to a buyer, wholly or
partly is supply of ______________.
(i) goods
(ii) services
(iii) Both (i) and (ii)
(iv) None of the above
i. Gifts not exceeding _______ in a year by an employer to employee shall not be treated as supply .
(i) Rs.5,000
(ii) Rs.10,000
(iii) Rs.50,000
(iv) Rs.1,00,000
j. A registered person making zero rated supply shall be ______________.
(i) eligible to claim refund
(ii) not eligible for refund
(iii) subject to reverse charge
(iv) none of the above
k. In case of mobile connection for telecommunication and internet services provided on postpaid
basis, the place of supply is the __________
(i) place of office of the service provider
(ii) place of payment
(iii) billing address of the recipient of services
(iv) place of supply not relevant
l. If the proper officer does not take any action within a period of three working days from the date
of submission of the application for GST registration then ______________.
(i) fresh application shall be submitted
(ii) implies rejection of registration
Paper 11: INDIRECT TAXATION (ITX)
Time Allowed: 3 Hours Full Marks: 100
There are Sections A, B, C and D to be answered subject to instructions given against each.
Section A 20 X 1 =
You are required to answer all the questions. Each question carries 1 mark. 20 Marks
Instructions: Each question is followed by 4 Answer choices and only one is correct. You are required to
select the choice which according to you represents the correct answer.
1. a. GST rate for the restaurant within hotel room tariff more than Rs. 7,500 is __________.
(i) 5%
(ii) 12%
(iii) 18%
(iv) 28%
b. IGST levied and collected is _________________.
(i) Allotted to Centre only
(ii) Allotted to State only
(iii) Allotted to UT’s only
(iv) Apportioned between Centre and States
c. Under the GST law, the word ‘agent’ includes _____________.
(i) Factor
(ii) Broker
(iii) Commission Agent
(iv) All of the above
d. ‘Person’ under the GST law includes __________.
(i) an individual, an Hindu Undivided Family, a company
(ii) a firm, a Limited Liability Partnership
(iii) an association of person or body of individual, whether incorporated or not , in
India or outside India
(iv) All of the above
e. Under GST law the phrase ‘Goods’ does not include which of the following?
(i) Actionable claim
(ii) Growing crops on the land agreed to be severed before supply
(iii) Money and Securities
(iv) Furniture
, f. In which Form acknowledgement of application for registration under section 25 of GST Act is
received?
(i) GST REG 01
(ii) GST REG 02
(iii) GST REG 03
(iv) GST REG 04
g. Where the entire consideration has been received after issuance of completion certificate or after
its first occupation is ________________.
(i) transfer of goods
(ii) transfer of immovable property
(iii) transfer of services
(iv) None of the above
h. Construction of a complex, building, civil structure intended for sale to a buyer, wholly or
partly is supply of ______________.
(i) goods
(ii) services
(iii) Both (i) and (ii)
(iv) None of the above
i. Gifts not exceeding _______ in a year by an employer to employee shall not be treated as supply .
(i) Rs.5,000
(ii) Rs.10,000
(iii) Rs.50,000
(iv) Rs.1,00,000
j. A registered person making zero rated supply shall be ______________.
(i) eligible to claim refund
(ii) not eligible for refund
(iii) subject to reverse charge
(iv) none of the above
k. In case of mobile connection for telecommunication and internet services provided on postpaid
basis, the place of supply is the __________
(i) place of office of the service provider
(ii) place of payment
(iii) billing address of the recipient of services
(iv) place of supply not relevant
l. If the proper officer does not take any action within a period of three working days from the date
of submission of the application for GST registration then ______________.
(i) fresh application shall be submitted
(ii) implies rejection of registration
