GST MCQ Questions and Answers Quiz

81. One of the following taxes is not subsumed under GST

  1. Octroi by local authorities
  2. Entry tax by State Governments
  3. Entertainment tax by local authorities
  4. Tax on lottery by State Governments

82. GST is a ................... based tax on consumption of goods and services.

  1. Origin
  2. Destiny
  3. Development
  4. Destination

83. What is the meaning of non-taxable territory?

  1. Outside taxable territory
  2. Interstate taxable territory
  3. Inside taxable territory
  4. None of the above

84. GST registration is

  1. PAN based
  2. Aadhar based
  3. passport based
  4. none of the above

85. Full-fledged GST was recommended by

  1. Raja Chellaiah committee
  2. GST Council
  3. Vijay Kelkar Task Force
  4. Man Mohan Singh Commission

86. Who is the chairman of GST council?

  1. RBI Governor
  2. Prime Minister
  3. Finance secretary
  4. Finance Minister

87. Under which Schedule, power to declare certain activity/ transaction as neither supplyof goods nor of services

  1. Schedule I
  2. Schedule II
  3. Schedule III
  4. Schedule IV

88. Which sections mentions about the Appellate Tribunal?

  1. section 109
  2. section 119
  3. section 103
  4. section 105

89. Authorised representative is mentioned in which section?

  1. section 110
  2. section 119
  3. section 116
  4. section 106

90. In which section is Common portal referred to?

  1. section 136
  2. section 149
  3. section 143
  4. section 146
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MCQ Multiple Choice Questions and Answers on GST

GST Question and Answer