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Worksheetsindirect taxes
Total questions: 10
Worksheet time: 5mins
GST was introduced in India with effect from
1-1-2017
1-07-2017
1-10-2017
1-1-2018
The incidence of tax on tax is called is-----
tax pyramidind
tax evasion
tax cascading
tax adding
UTGST is applicable when------
Sold from Union territory
Goods are purchased by Central Government
Sold from one union territory to another union territory
There is interstate supply
The tax which was not merged into GST
Counterveiling Duty
Excise duty
Basic Customs Duty
Purchase tax
Goods and service tax is --
Supply based
Consumption based
Both supply and consumption based
None of these
After introduction of GST supplies to SEZ are
Subject to IGST
Subject to CGST plus SGST
Zero rated
SGST plus CGST plus IGST
Under GST law SAC refers to --
Systematic Accounting Code b
Service Accounting Code
System administration code
Scientific accounting cod
Under GST law, tax rates are determined by
Central Government
State Government
GST Council
Central Government in consultation with state governments
The lowest tax rate under GST is
0.25%
1%
.05%
5%
The highest GST rate applicable now is ---
100%
18%
28%
50%
