GST Quiz | GST Question and Answer for Practice

31. In India, the GST Council has come out with a four-rate structure. They are?

1. 5%, 12%, 18% and 24%
2. 5%, 12%, 18% and 26%
3. 5%, 12%, 18% and 28%
4. 5%, 12%, 16% and 28%

32. Article …………………….. of constitution of India empowers parliament to impose IGST in India.

1. 69A
2. 279A
3. 265A
4. none of the above

33. Which article of constitution of India empowers the Parliament to impose IGST in India?

1. 69A
2. 265A
3. 279A
4. none of the above

34. GST is ……………………………..

1. a value added tax
2. tax on consumer goods and services
3. tax on goods and services
4. none of the above

35. Deemed registration is

1. after four working days
2. after three common working days
3. after five working days
4. after seven working days

36. Who is the chairman of GST committee of state finance ministers?

1. Amit Mitra
2. Amit kohli
3. Amit Sastri
4. Amit Malhodra

37. Dual model of GST as adopted in India has been drawn majorly from

1. Australia
2. USA
3. France
4. Canada

38. GSTN comes under which Act?

1. Banking Regulation Act 1949
2. RBI Act 1934
3. Indian Partnership Act, 1932
4. Companies Act, 2013

39. Which state became the first state of India to ratify GST bill?

1. Bihar
2. Telangana
3. Assam
4. Andhra Pradesh

40. Zero rated supply includes supplies made

1. By SEZ unit in India
2. Both (a) and (b)
3. to SEZ unit in India
4. None of the above

41. The concept of Goods and Services Tax (GST) is originated in

1. Canada
2. USA
3. Britain
4. Germany

42. India has chosen ................... model of dual-GST?

1. Canadian
2. Cuba
3. Belize
4. Nicaragua

43. Which of the following require themselves to be registered compulsory, irrespective of threshold limit?

1. Casual taxable person
2. Input service distributor
3. non-resident taxable person
4. all of the above

44. What is CGST?

1. Center Goods and Service Tax
2. Capital Goods and Service Tax
3. Capacity Goods and Service Tax
4. Central Goods and Service Tax

45. The tax IGST charged by ................... Government

1. Central
2. State
3. Concerned department
4. Both A and B