GST Iin India-An introduction

Which of the following is NOT a Union Territory as per GST law?

• Chandigarh
• Lakshwadeep
• Andaman and Nicobar Islands
• Delhi

Which of the following is NOT a State as per GST law?

• Puducherry
• Haryana
• Punjab
• Chandigarh

Which of the following is a Union Territory as per GST law?

• Ladakh
• Jammu and Kashmir
• Puducherry
• Delhi

Where location of supplier and place of supply is in same Union Territory, it is ___________ supply

• Inter-State
• Intra-State

Where location of supplier and place of supply is in different States, it is ___________ supply

• Inter-State
• Intra-State

Which of the following taxes are NOT subsumed in GST? (i) Central Sales Tax (ii) Service Tax (iii) Entertainment Tax levied by local bodies (iv) Value Added Tax (v) Customs Duty

• (v)
• (iii) and (v)
• (i) and (v)
• (i), (ii) and (iv)

Which of the following taxes are subsumed in GST? (i) Luxury Tax (ii) Entry Tax (iii) Entertainment Tax levied by local bodies (iv) Value Added Tax (v) Purchase Tax

• (i), (ii), (iv) and (v)
• (iii) and (iv)
• (i) and (iv)
• (i), (iii) and (iv)

Tobacco is subject to _______.

• GST
• State excise duty and VAT/CST
• Central Excise Duty
• Both (a) and (c)

Which of the following statements is incorrect?

• Alcoholic liquor for human consumption is outside the realm of GST
• Manufacture/ production of alcoholic liquor is subject to State excise duty.
• Inter-State/intra-State sale of the alcohol is subject to CST/ VAT respectively.
• Alcoholic liquor for human consumption is subject to GST.