Reverse Charge under GST

Which of the following is NOT a service notified under RCM?

• Advocate services

• Rent of commercial property

• Director’s remuneration (not in employment)

• GTA services

Can the recipient of goods/services under RCM avail Input Tax Credit (ITC)?

• Yes, immediately after payment of tax

• No, ITC is not available

• Yes, but only after supplier’s approval

• No, unless supplier is registered

Which of the following transactions is exempt from RCM?

• Import of services by an unregistered person for personal use

• Services provided by a security agency to a registered person

• Sponsorship services to a corporate entity

• Legal services provided to a business entity

If a company hires a vehicle for employee transportation from a registered supplier charging 12% GST, who pays GST?

• The recipient under RCM

• The supplier under FCM

• No GST is applicable

• GST is payable at 28%

Which of the following services provided by an advocate is taxable under RCM?

• Consultation on legal matters

• Drafting of agreements

• Representation before any court or tribunal

• All of the above

If an unregistered GTA gives services to an unregistered person. Who shall pay tax?

• Unregistered GTA

• Unregistered person under RCM

• None of them

• both of them

If GTA is registered under GST and opt to pay tax under FCM then what is the rateof gst?

• 12%

• 5%

• Any of the above 

• None of them

In the case of goods supplied under the Reverse Charge Mechanism (RCM), which of the following is the correct time of supply when the payment is made after 60 days of receipt of the goods?

• The time of supply is the date of receipt of the goods.

• The time of supply is the date of payment.

• The time of supply is the earlier of the date of receipt of the goods or the date of payment, but only if payment is made within 30 days

• The time of supply is the date of invoice.

What does Section 9(4) of the CGST Act, 2017 deal with?

• Levy of GST on reverse charge for notified goods and services

• Levy of GST on inter-state supply of goods

• Composition levy for small taxpayers

• Exemption of GST on essential goods

Rate of GST on construction of affordable houses. Given all the conditions are fullfilled

• 1% with ITC

• 5% without ITC

• 1% without ITC

• 12% without ITC