Charge of GST

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Charge of GST

Chapter 3

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Which of the following is not included in aggregate turnover?

10 points

Exempt supplies of goods or services or both

Export of goods or services or both

Inter-State supply of goods or services or both

Value of inward supplies on which tax is paid under reverse charge

Clear selection

Threshold Limit for Composite Tax Levy for special category states

10 points

Rs.60 lakhs

Rs.40 lakhs

Rs.75 lakhs

Rs.1 Crore

Clear selection

Taxable levy in case of manufacturer under composite scheme as per CGST Act

10 points

0.5%

Clear selection

What is the threshold limit of turnover in the preceding financial year to be eligible for composition levy in Delhi?

10 points

Rs. 75 lakh

Rs. 30 lakh

Rs. 50 lakh

Rs. 1.5 Crore

Clear selection

Taxable levy in case of restaurant under composite scheme as per CGST Act

10 points

0.5%

2.5%

Clear selection

Whether person opted for composition scheme collect tax under GST

10 points

Yes

Yes, if the amount of tax is prominently indicated by him in the invoice issued by him

Yes, only on such goods notified by Central Government

Clear selection

A radio taxi driver has provided his services through Electronic Commerce Operator – Kuber Cabs. The tax on such supplies shall be paid by

10 points

Electronic Commerce Operator – Kuber Cabs

Radio taxi driver

Customer receiving the services from radio taxi driver

None of the above

Clear selection

Can a registered person opt for composition scheme only for one out of his 3 business verticals having the same PAN

10 points

Yes

Yes, subject to prior approval of Central Government

Yes, subject to prior approval of State Government

Clear selection

What is the maximum rate of CGST prescribed under CGST Act?

10 points

20%

28%

24%

40%

Clear selection

On supply of which of the following items, GST shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council:

10 points

Petroleum crude

Alcoholic liquor for human consumption

Both (a) and (b)

None of the above

Clear selection

Which of the following taxes will be levied on Imports

10 points

CGST

SGST

IGST

UTGST

Clear selection

Which of the following persons cannot opt for the composition scheme:

10 points

Person making supply of goods which are not taxable under the CGST Act/SGST Act/ UTGST Act

Person making any inter-state outward supply of goods

Person effecting supply of goods through an electronic commerce operator

All of the above

Clear selection

Taxable levy in case of persons other than restaurant and service providers under composite scheme as per CGST Act

10 points

0.5%

None of the above

Clear selection

Whether person opted for composite scheme eligible for ITC

10 points

Yes

Only for some cases

None of the above

Clear selection

Which of the following tax is levied on intra-State supply?

10 points

CGST

SGST/UTGST

Both (a) and (b)

IGST

Clear selection

Which of the following statement is true for a composition tax payer?

10 points

A composition tax payer can avail only 50% of ITC on capital goods.

A composition tax payer can avail 100% ITC on inputs.

ITC is not available on inward supplies made by a composition tax payer

Composition tax will be available as ITC to the recipient only if the tax is mentioned separately in the invoice raised by the composition tax payer.

Clear selection

GST is payable by the recipient under reverse charge on

10 points

Sponsorship services

Transport of Goods by Rail

Transport of passengers by air

All of the above

Clear selection

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