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WorksheetsGST - FUNDAMENTALS QUIZ 2
Total questions: 25
Worksheet time: 11mins
A US consultant provides online design services to a company registered in Kerala. The company pays in USD.
What is the place of supply?
USA
Kerala
Location of payment gateway
India’s customs port of entry
Select an item that does not attract GST?
Milk
Soft drink
Mobile phones
Washing machine
If the price is not the sole consideration for a supply, the value shall be determined on:
open market value
cost price
purchase price of similar goods
supplier’s discretion
GST is a destination based ............. tax
origin
consumption
manufacturing
direct
An event organizer in Delhi arranges a show in Mumbai for a client based in Bengaluru. The place of supply is:
Delhi
Mumbai
Bengaluru
Based on choice of recipient
For services related to immovable property located in India, the place of supply is:
Location of the recipient
Location of the supplier
Location of the immovable property
Location where contract is signed
A company is selling goods to a customer within the state. Which GST component will be charged on the invoice?
SGST
CGST
SGST & CGST
IGST
Which of the following conditions must be satisfied to avail ITC?
Possession of a valid tax invoice
Receipt of goods or services
Supplier has paid tax to government
All of the above
Which among the following is NOT a Union Territory?
Chandigarh
Ladakh
Puducherry
Sikkim
Input Tax Credit is not available for:
Goods used for personal consumption
Goods purchased for further taxable supply
Inputs used in the course of business
Capital goods used for business
What is the primary purpose of GST?
To increase tax revenue
To simplify the tax structure
To bring uniformity in prices
All of these
Which of the following transactions is subject to IGST?
Goods sold within the same state
Goods sold from one state to another
Services provided within the same state
None of the above
Which tax is NOT subsumed under GST?
Value Added Tax
Central Excise Duty
Electricity Duty
CST
GST is considered as ................... Constitution Amendment Act
101st
129th
119th
109th
What is the majority required for passing decisions by the GST Council
3/4
2/4
1/3
2/3
Which of the following is not a function of GST Network?
Maintaining taxpayer profiles
Determining GST rates for goods and services
Facilitating e-filing of returns
Handling registration applications
A hotel offers a “Summer Package” that includes room stay, complimentary breakfast, and local sightseeing for a single price.
This will be treated as:
Mixed supply, highest rate applies
Composite supply, principal supply is accommodation
Exempt supply
Two separate supplies
A supplier received an advance on 28 March 2025 and issued an invoice on 3 April 2025.
The time of supply is:
28 March 2025
3 April 2025
Date of delivery of goods
Either date at supplier’s option
Which of the following is not eligible for ITC even if used for business?
Works contract service for construction of an office building
Motor vehicle for transport of goods
Security services for factory premises
Raw material used in manufacturing
Catering services are provided on a flight from Kochi to Delhi with a stop at Mumbai.
Place of supply is:
Kochi (place of embarkation)
Delhi (final destination)
Mumbai (mid-stop)
Location of catering company
A Mumbai-based company buys software consulting from a developer in Singapore. Payment is in USD.
Who pays the GST?
Singapore developer
Indian company under reverse charge
RBI as remitter
No GST on such imports
A manufacturer purchases capital goods on which depreciation is claimed on the GST component.
ITC eligibility is:
Full ITC
Partial ITC
No ITC
ITC only after asset disposal
Goods are supplied to a related party for ₹1,00,000 though the open-market value is ₹1,40,000.
Taxable value is:
₹1,00,000
Value decided by recipient
Average of both
₹1,40,000
Which statement is correct for an ISD?
Can distribute both goods and service credit
Distributes ITC of services to units having same PAN
Common billing by the HO
b and c
A dealer distributes credit to other entities under same PAN.
Which formula is applied for ITC on inputs?
Actual usage estimate by auditor
50% of total ITC
Taxable turnover ÷ total turnover × common credit
Turnover of exempt ÷ total turnover × common credit
