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WorksheetsGST
Total questions: 25
Worksheet time: 12mins
Name
Class
Date
1.
GST-Goods and Service Tax Act is established under which of the following Amendments of the Constitution of india?
a)
101st Amendments of Constitution
b)
196th Amendments of Constitution
c)
132nd Amendments of Constitution
d)
77th Amendments of Constitution
2.
Which Form Is to be used for Registration?
a)
Form GST REG-01
b)
Form GST REG
c)
Form GSTR-2
d)
Form GSTR 1A-B
3.
Which of the following tax is not subsumed in Gst ?
a)
Stamp Duty
b)
Entertainment Tax
c)
VAT
d)
Entry Tax
4.
Select the GST free items
a)
Milk
b)
Soft drink
c)
Biscuits
d)
Tea
e)
Cheese
5.
GST payables is classified as;
a)
current asset
b)
current liability
c)
non-current asset
d)
non-current liability
6.
Another name for GST collected is:
a)
GST payables
b)
GST tax credits
c)
GST credits
d)
GST outlay
7.
Which GST is applicable for transactions within Maharashtra ?
a)
CGST
b)
IGST
c)
SGST
d)
UGST
8.
IGST is paid to ______.
a)
State Government
b)
Central Government
9.
A registered person making zero rated supply shall be
a)
Eligible to claim refund
b)
Not eligible for refund
c)
Subject to reverse charge
d)
None of these
10.
Refund of GST is not applicable in case of
a)
Notified multilateral Financial Instituition
b)
Embassy of foreign countries
c)
Imports
d)
Zero rated supplies
11.
What is the full from of EPCG
a)
Export Promotion Capital Goods
b)
Export Performance Capital Goods
c)
Export Promotion credit Goods
d)
Export Promotion Custom Goods
12.
Which is the first country in the world to implement GST?
a)
France 1954
b)
UK 1950
c)
India 2017
d)
Japan 1967
13.
India's GST is based on which country's model?
a)
Canada
b)
UK
c)
Italy
d)
Japan
14.
How many countries have adopted GST?
a)
160
b)
170
c)
150
d)
161
15.
Where is the headquarters of GST council?
a)
New Delhi
b)
Mumbai
c)
Assam
d)
Kolkata
16.
What type of tax is GST?
a)
Indirect Tax
b)
Direct Tax
c)
Both
d)
None of these
17.
What is the full form of HSN in GST?
a)
Harmonized System Nomenclature
b)
Humanity System Numbers
c)
High Services Tax Numbers
d)
None of these
18.
GST number based on___________?
a)
PAN CARD
b)
AADDHAR CARD
c)
VOTER ID
d)
CREDIT/DEBIT CARD
19.
What are the taxes levied on an Intra-State supply?
a)
CGST and SGST
b)
CGST
c)
SGST
d)
IGST
20.
Which of the following tax rate is not applicable under the GST?
a)
25
b)
18
c)
12
d)
5
21.
Mr. A booked a Rajdhani train ticket. The ticket includes meal and the insurance. This is an example of ________.
a)
Mixed Supply
b)
Composite supply
22.
What is the tax rate applicable for a Mixed supply?
a)
Rate of principle supply
b)
Rate of ancillary supply
c)
Tax rate as applicable on supply attracting the lowest rate of tax
d)
Tax rate as applicable on supply attracting the highest rate of tax
23.
ITC is eligible only when it is
a)
Credited to the electronic cash ledger
b)
Credited to the electronic credit ledger
c)
Booked in the books of account
d)
All of the above
24.
Can the taxable person under Composition Scheme claim input tax credit
a)
Yes
b)
No
c)
Only in some cases
d)
Cant say
25.
TDS Stands for (a)
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