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Indirect Tax ( BCom- Tax III yr )

Total questions: 11

Worksheet time: 8mins

Name
Class
Date
1.

Present BASIC CUSTOM DUTY rate is.......

a)

5%

b)

10%

c)

14%

d)

8%

2.

Maximum limit of transportation cost is----

a)

10% of Invoice price

b)

20% of FOB price

c)

1% of CIF value

d)

5% of Assessable Value

3.

If actual INSURANCE PREMIUM is not given then the amount of FOB price shall be added-----

a)

1%

b)

1.125%

c)

5%

d)

10%

4.

Not included in assessable value------

a)

Packing Charges

b)

Ship Freight

c)

Insurance Premium

d)

Transportation expenses from port to warehouse

5.

Basic custom duty is levied on -----

a)

Transportation price

b)

Assessable value

c)

Import Price

d)

FOB Price

6.

After GST , following is imposed on import------

a)

Additional Customs Duty

b)

Central GST

c)

Integrated GST(IGST)

d)

Special Duty

7.

The term goods includes from customs point of view-----

a)

stores

b)

baggage

c)

ship

d)

all of above

8.

Customs Duty is imposed on

a)

Import of Goods

b)

Export of Goods

c)

Import & Export

d)

Goods sold exceeding certain limit

9.

Customs Duty is ------

a)

Direct Tax

b)

Indirect Tax

c)

State Tax

d)

Local TAx

10.

Basis of Customs Duty is -----

a)

Import of Goods

b)

Export of Goods

c)

Production of Goods

d)

Import & Export of Goods

11.

Email Id:-

4 lines