GST

Tax whose burden can be shifted to others

• Direct Tax

• Indirect Tax

• Both

• None of them

Select items that attract GST

• Milk

• Soft drink

• Biscuits

• Tea

• Cheese

GST was implemented in India from

• 1st January 2017
• 1st April 2017
• 1st March 2017
• 1st July 2017

GST is a consumption of goods and service tax based on

• Development
• Dividend
• Destiny
• Duration
• Destination

Which code is used to classify goods and services under GST?

•  HSN Code
• SAC/HSN Code
• GST Code
• SAC Code

What does “I” in IGST stands stand for?

• Internal
• Intregrated
• Internal
• Intra

What is the full from of EPCG

• Export Promotion Capital Goods
• Export Performance Capital Goods
• Export Promotion credit Goods
• Export Promotion Custom Goods

The GSTIN consists of

• 13 digits
• 14 digits
• 15 digits
• 16 digits

Composition scheme is available only for

• Inter state supplies

• B2B supplies

• Intra-state supplies

• E-commerce operators

IGST credit shall first be utilised towards payment of

• CGST

• SGST

• IGST

• UTGST