GST Multiple Choice Questions and Answers

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

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

82. 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

83. GST registration is

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

84. Full-fledged GST was recommended by

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

85. Who is the chairman of GST council?

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

86. 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

87. Which sections mentions about the Appellate Tribunal?

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

88. Authorised representative is mentioned in which section?

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

89. In which section is Common portal referred to?

1. section 136
2. section 149
3. section 143
4. section 146

90. Deemed Export is mentioned in which section?

1. section 137
2. section 142
3. section 147
4. section 145