GST Multiple Choice Questions and Answers

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

46. Exemption from registration is available to

1. Central & State Govt. Departments
2. both a) and b)
3. Agriculturists
4. None of the above

47. GST Laws are implemented on the recommendation of

1. Central Government
2. GST Council
3. GST Network (GSTN)
4. President of India

48. The IGST is charged by?

1. Central Government of India
2. State Government of Andhra
3. Only 1
4. Only 2

49. Which of the following is subsumed under Central GST?

1. Central Sales Tax
2. Service Tax
3. Customs Duty
4. all of the above

50. IGST is levied on supply of goods and provision of services by …………………………

1. Centre
2. Union Territory
3. State
4. both b) and c)