GST MCQ Questions

GST MCQ Questions

  • Satyam Jaiswal
  • 01st Jul, 2021

We are introducing here the best GST MCQ Questions, which are very popular & cover the latest and important topics of GST-Goods & Services Tax. This GST MCQ Test contains Top 25+ GST Multiple Choice Questions, so practice these questions to check your final preparation for GST Exams, Interviews & Placement Drives.

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Practice Best GST MCQ Questions;

1) GST was introduced in India

  • A. 1.1.2017
  • B.1.4.2017
  • C.1.7.2017
  • D.1.1.2018

2) The incidence of tax on tax is called

  • A. Tax Cascading
  • B.Tax Pyramidding
  • C.Tax evasion
  • D.Indiret tax

3) The tax which was not merged into GST

  • A. Excise duty
  • B.Purchase tax
  • C.Basic Customs Duty
  • D.Counterveiling Duty

4) Goods and service tax is a _______ tax system

  • A. Single point tax
  • B.Multipoint tax
  • C.Regressive tax
  • D.None of them

5) GST is a matter of jurisdiction of

  • A. Union Government
  • B.State Government
  • C.Both A & B
  • D.None of them

6) TDS rate under GST is

  • A. 1%
  • B.2%
  • C.3%
  • D.4%

7) What of the following taxes is applicable in the case of supply of goods from Gujarat to Assam?

  • A. CGST
  • B.SGST
  • C.IGST
  • D.UTGST

8) What is the full form of GST?

  • A. General Sales Tax
  • B.Goods and Supply Tax
  • C.Goods and Services Tax
  • D.Government Sales Tax

9) In India, the GST is based on the dual model GST adopted in ________

  • A. UK
  • B.USA
  • C.Japan
  • D.Canada

10) What does “I” in IGST stands stand for?

  • A. Intra
  • B.Internal
  • C.Integrated
  • D.None of them

11) What does “I” in IGST stands stand for?

  • A. Intra
  • B.Internal
  • C.Integrated
  • D.None of them

12) GST is a consumption of goods and service tax based on

  • A. Destiny
  • B.Dividend
  • C.Development
  • D.Destination

13) Indian GST model has _________rate structure.

  • A. 4
  • B.5
  • C.6
  • D.8

14) What is the validity of the registration certificate?

  • A. Five years
  • B.Ten years
  • C.Twelve years
  • D.Valid till it is cancelled

15) What is the maximum rate of cgst prescribed under cgst act 2017?

  • A. 12%
  • B.18%
  • C.20%
  • D.28%

16) Who is the head of GST Council?

  • A. Rajnath singh
  • B.Nirmala Sitharaman
  • C.Smriti Z. Irani
  • D.None of them

17) TDS is not allowed in the case of _______

  • A. Governmental agencies
  • B.Local authority
  • C.E-commerce operators
  • D.Department or State Government

18) Input tax credit is allowed to

  • A. Any registered person
  • B.Any dealer under GST
  • C.Any Composite dealers
  • D.Any one who has paid tax

19) GST applicable on Five star Hotel Restaurants is

  • A. 5%
  • B.18%
  • C.28%
  • D.40%

20) Supply of goods to or by a Special Economic Zone

  • A. IGST
  • B.CGST plus IGST
  • C.CGST plus UTGST
  • D.None of them

21) Select the GST free items

  • A. Milk
  • B.Cheese
  • C.Tea
  • D.Both A & B

22) GST (tax) credits is classified as

  • A. current asset
  • B.current liability
  • C.non-current asset
  • D.non-current liability

23) Another name for GST payables is

  • A. GST credits
  • B.GST outlay
  • C.GST collected
  • D.GST tax credits

24) The maximum rate applicable for SGST/UTGST is?

  • A. 14
  • B.20
  • C.28
  • D.30

25) LUT stands for _______

  • A. Letter of Exemption
  • B.Letter of Undertaking
  • C.Letter of Export Sales
  • D.Letter of Understanding

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