GST Multiple Choice Questions and Answers

11. GST was introduced as the ................... amendment Act.

1. 100
2. 101
3. 102
4. 103

12. Under which Act GST was introduced?

1. 100
2. 101
3. 102
4. 103

13. Presently how many countries have implemented GST?

1. 102
2. 120
3. 140
4. 160

14. GST comes under which amendment bill?

1. 118
2. 120
3. 122
4. 115

15. Under which Constitutional Amendment Act, 2016, constitution was amended to introduce GST in India

1. 122
2. 101
3. 121
4. none of the above

16. Which article spells formation of GST Council?

1. 270
2. 246A (2)
3. 269A (1)
4. 279A

17. GST Council is referred under which Article of the Constitution?

1. 279
2. 277
3. 279A
4. 276

18. In which year GST was first introduced in India?

1. 2000
2. 2002
3. 2004
4. 2006

19. The Central Board of Excise and Customs CBE announced that every year .................. will be considered as GST Day

1. 1-Apr
2. 1-Mar
3. 1-Jun
4. 1-Jul

20. Tax deduction at the rate of 1% on certain persons, who are recipients of supply, fromthe payment made or credited to the supplier where total value of supply, undercontract, is exceeding rupees:

1. 1,00,000
2. 1,50,000
3. 2,50,000
4. 5,00,000