GST Multiple Choice Questions and Answers

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

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

42. 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

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

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

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

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

45. 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

46. 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

47. The tax IGST charged by ................... Government

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

48. Exemption from registration is available to

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

49. GST Laws are implemented on the recommendation of

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

50. The IGST is charged by?

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