Which of the following services does not fall under reverse charge provisions as contained under section 9(3) of the CGST Act ?

What is the maximum rate of CGST prescribed under CGST Act?

Which of the following taxes levied on intra-State supply?

Which of the following is correct in relation to ECO u/s 9(5) of CGST Act, 2017?

1)     The provision related to ECO u/s 9(5) is applicable only in case of notified services.

2)     The provision related to ECO u/s 9(5) is applicable in case of services as well as goods.

3)     If ECO neither has physical presence nor any representative in India, there is no need to pay tax

4)     If ECO does not have physical presence in India, representative of ECO is liable to pay GST.

State the correct answer from the options given below

In which of the following cases, GST is payable by Electronic Commerce Operators?

1)      Services by way of transportation of passengers by a radio-taxi, if the person supplying such service through ECO is liable for registration

2)      Services by way of transportation of passengers by a radio-taxi, if the person supplying such service through ECO is not liable for registration

3)      Services by way of providing accommodation in hotels if the person supplying such service through ECO is not liable for registration

4)      Services by way of providing accommodation in hotels if the person supplying such service through ECO is liable for registration

5)      Services by way of house-keeping if the person supplying such service through ECO is not liable for registration

6)      Services by way of house-keeping if the person supplying such service through ECO is not liable for registration under section 22(1) of the CGST Act.

State the correct answer from the options given below

Which of the following is included and which is excluded from the definition of “aggregate turnover” as definition of CGST Act, 2017?

1.     Exempt supplies

2.     Central tax

3.     Exports of goods or services

4.     Union territory tax

Select the correct answers from the options given below-

1 2 3 4

Which of the following is included in the definition of “aggregate turnover” as defined in CGST Act, 2017?

(I) Value of inward supplies on which tax is payable by a person on reverse charge basis

(II) Inter-state supplies of persons having the same Permanent Account Number

State the correct answer from the options given below

Which of the following services shall be taxable under reverse charge mechanism?

1)     Sponsorship service provided by a Company to a Company

2)     Legal service provided by a firm of advocate to an advocate having turnover of INR 22,00,000

3)     Renting of immovable property supplied by Central Government to an unregistered person.

4)     Sponsorship service provided by Ram to KSA & Co

5)     Services supplied by individual Direct Selling Agents other than a body corporate, partnership or LLP firm to Bank or NBFCs

6)     Services by the Department of Posts by way of speed post

State the correct answer from the options given below

Which of the following are outside the scope of GST?

1)     petroleum crude

2)     high speed diesel

3)     motor spirit (commonly known as petrol)

4)     natural gas

5)     aviation turbine fuel

6)     alcoholic liquor for human consumption

7)     alcoholic used in medicinal purpose

State the correct answer from the options given below

Which of the following taxes will be levied on import of goods?

The CGST act 2017 extends to –

GST is payable by recipient of services in the following cases:

i.        Services provided by way of sponsorship to ABC Ltd.

ii.       Services supplied by a director of Galaxy Ltd. to Mr. Krishna.

iii.     Services by Department of Posts by way of speed post to MNO Ltd.

iv.     Services supplied by a recovering agent to SNSP Bank

GST is payable by the recipient under reverse charge on:

A radio taxi driver has provided his services through Electronic Commerce Operator – Kuber Cabs. The tax on such supplies shall be paid by the _________________.

On supply of which of the following items, GST shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council:

The maximum rate of IGST can be:

_________________ is levied on the import of goods and/or services.

IGST is levied on:

Which of the following services are notified under section 9(3) of CGST Act, 2017 or section 5(3) of IGST Act, 2017 the tax on which shall be paid on reverse charge basis by the recipient of such supply:

(i) Supply of security services provided by a person other than a body corporate to a composition taxpayer

(ii) Services supplied by an insurance agent to insurance company located in taxable territory

(iii) Supply of services by way of renting of hotel accommodation through e-commerce operator.

(iv) Supply of notified categories of goods or services or both by a supplier, who is not

registered, to specified class of registered persons.

Choose from the following options: