GST-Inter State Supply, Intra State Supply, Place of Supply

Which type of tax is GST?

• Origin-based tax

• Destination-based tax

• Production-based tax

• None of the above

What is the full form of IGST?

• Integrated Goods and Services Tax

• Inter-State Goods and Services Tax

• Intra-State Goods and Services Tax

• None of the above

When is IGST charged?

• During Intra-State supply of goods or services

• During Inter-State supply of goods or services

• During export of goods or services

• None of the above

Who collects the IGST?

• State Government

• Central Government

• Both State and Central Government

• None of the above

What is the role of the consuming state in IGST?

• Collects the IGST

• Transfers the IGST to the producing state

• Receives the IGST from the central government

• None of the above

Which section of the IGST Act, 2017 defines Inter-State Supply?

• Section 8

• Section 7

• Section 9

• Section 10

Which of the following is NOT an example of Inter-State Supply?

• Supply of goods from Maharashtra to Gujarat

• Supply of services from Delhi to Punjab

• Import of goods into India

• Supply of goods within the same state

What is the nature of supply when goods are imported into India?

• Intra-State Supply

• Inter-State Supply

• Export of Goods

• None of the above

Which tax is levied on the import of goods?

• CGST

• SGST

• IGST

• None of the above

Under which mechanism is IGST charged on import of goods?

• Forward Charge Mechanism

• Reverse Charge Mechanism

• Both a and b

• None of the above