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WorksheetsIndirect Taxation
Total questions: 10
Worksheet time: 3mins
Name
Class
Date
1.
Select items that attract GST
a)
Milk
b)
Soft drink
c)
Biscuits
d)
Tea
e)
Cheese
2.
GST was implemented in India from
a)
1st January 2017
b)
1st April 2017
c)
1st March 2017
d)
1st July 2017
3.
Which code is used to classify goods and services under GST?
a)
HSN Code
b)
SAC/HSN Code
c)
GST Code
d)
SAC Code
4.
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
5.
The GSTIN consists of
a)
13 digits
b)
14 digits
c)
15 digits
d)
16 digits
6.
Select the GST free items
a)
Milk
b)
Soft drink
c)
Biscuits
d)
Tea
e)
Cheese
7.
What do you mean by Cascading Effect?
a)
Tax on Tax
b)
Multiple Tax
c)
Goods and Services Tax
d)
Input Tax Credit
8.
Composite supply means
a)
Two or more supplies; Naturally Bundled; supplied in conjuction; principal supply
b)
Two or more supplies; Dealer Bundled; supplied as individual
9.
Indian GST modal is based on
a)
Canada
b)
US
c)
Europe
d)
America
10.
What is time of supply in GST?
a)
Date when the supplier receives the payment or the date of invoice whichever is earlier.
b)
Date on which dealer enter the payment in their book
c)
Date on which the payment is credited to their account
d)
Date of Invoice
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