GST

GST-Goods and Service Tax Act is established under which of the following Amendments of the Constitution of india?

• 101st Amendments of Constitution
• 196th Amendments of Constitution
• 132nd Amendments of Constitution
• 77th Amendments of Constitution

Which Form Is to be used for Registration?

• Form GST REG-01
• Form GST REG
• Form GSTR-2
• Form GSTR 1A-B

Which of the following tax is not subsumed in Gst ?

• Stamp Duty
• Entertainment Tax
• VAT
• Entry Tax

Select the GST free items

• Milk

• Soft drink

• Biscuits

• Tea

• Cheese

GST payables is classified as;

• current asset

• current liability

• non-current asset

• non-current liability

Another name for GST collected is:

• GST payables

• GST tax credits

• GST credits

• GST outlay

Which GST is applicable for transactions within Maharashtra ?

• CGST

• IGST

• SGST

• UGST

IGST is paid to ______.

• State Government

• Central Government

A registered person making zero rated supply shall be

• Eligible to claim refund
• Not eligible for refund
• Subject to reverse charge
• None of these

Refund of GST is not applicable in case of

• Notified multilateral Financial Instituition
• Embassy of foreign countries
• Imports
• Zero rated supplies