GST in 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

Mr. Champak has made an inter-State supply of goods from Madhya Pradesh to Lakshadweep. Tax to be charged in this case.

• IGST
• CGST + SGST
• CGST + UTGST

Mr. Champak has made an inter-State supply of goods from Madhya Pradesh to Delhi. Tax to be charged in this case.

• IGST
• CGST + SGST
• CGST + UTGST

Mr. Champak has made an intra-State supply of goods within Puducherry. Tax to be charged in this case.

• IGST
• CGST + SGST
• CGST + UTGST

Mr. Champak has made an intra-State supply of goods within Ladakh. Tax to be charged in this case.

• IGST
• CGST + SGST
• CGST + UTGST

Mr. Champak has made an intra-State supply of goods within Uttar Pradesh. Tax to be charged in this case.

• IGST
• CGST + SGST
• CGST + UTGST