Font size
WorksheetsTax Quiz 3
Total questions: 104
Worksheet time: 57mins
A business in Kerala purchases machinery from a seller in Tamil Nadu. The machine is transported from Tamil Nadu to Kerala. Identify the supply type.
Intra-State Supply
Inter-State Supply
Composite Supply
Exempt Supply
An e-commerce platform located in Mumbai sells goods to a buyer in Mumbai, and the goods are delivered within the same state. What is the type of supply?
Export
Inter-State Supply
Intra-State Supply
Import
A company in Haryana supplies goods to a unit in Haryana with both units registered under GST. What is the type of supply?
Intra-State Supply
Inter-State Supply
Export
Import
An event organizer in Kolkata provides services to a company in Bengaluru. The location of the recipient is Bengaluru. Identify the nature of supply.
Intra-State
Inter-State
Composite
Exempt
Goods are sold by a trader in Rajasthan to a buyer in Uttar Pradesh, but the goods are delivered in Madhya Pradesh on the buyer's request. What is this supply?
Intra-State
Export
Inter-State
Exempt
A software firm in Chandigarh provides online services to a client located in Punjab. The place of supply is Punjab. What is the nature of this transaction?
Intra-State Supply
Inter-State Supply
Mixed Supply
Composite Supply
A wholesaler in Gujarat sells goods to a retailer in Gujarat, and goods are delivered within the state. Identify the supply.
Inter-State
Intra-State
Import
Export
An exporter in Hyderabad exports goods to a buyer in Germany. What type of supply is this under GST?
Intra-State
Inter-State
Export
Out-of-scope
A business in Bihar provides taxable services to an unregistered customer in West Bengal. What kind of supply is it?
Intra-State
Inter-State
Composite
Exempt
An online coaching platform located in Delhi provides services to a student in Uttar Pradesh. The place of supply is Uttar Pradesh. Identify the supply type.
Inter-State
Intra-State
Exempt
Import
A business in Pune, Maharashtra sends goods to its warehouse in Nagpur, Maharashtra under the same GSTIN. What is the type of supply?
Intra-State
Inter-State
No Supply
Export
A trader in West Bengal purchases goods from a dealer in Odisha and sells them to a customer in Jharkhand, directly delivering the goods to Jharkhand. What is the nature of this supply?
Inter-State
Intra-State
Composite
Exempt
An importer in India purchases goods from a company in China. What is the nature of supply upon customs clearance?
Export
Inter-State Supply
Intra-State Supply
Non-GST Supply
A consulting firm in Bangalore provides services to a company in Delhi. The place of supply is Delhi. What is the nature of this supply?
Inter-State
Intra-State
Import
Exempt
A retailer in Assam buys goods from a wholesaler in the same state. Delivery is also within Assam. What is the nature of this supply?
Inter-State
Intra-State
Export
Mixed Supply
Which of the following is not considered a supply under GST?
Sale of goods by a trader
Provision of consulting services
Donation made without consideration
Lease of commercial property
Supply under GST must involve:
Free exchange of goods
Goods or services only
Anything, including money and securities
Goods, services, or money
Under GST, consideration refers to:
Only cash received
Only goods
Money or any form of payment in return for supply
Only services
Which of the following does not attract GST?
Supply of goods for cash
Supply of services for a fee
Gift of property without consideration
Sale of software with a license fee
Supply must be made in the course or furtherance of:
Education
Personal use
Business
Agriculture
Who is a taxable person under GST?
A person below 18 years
A person not required to register under GST
A person registered or liable to be registered under GST
A person supplying exempt goods
A supply will be taxable under GST only if it is:
Made to a relative
A taxable supply
Made outside India
Made for free
Supply made by a person who is not registered under GST is:
Valid
Always exempt
Not taxable under GST
Not considered supply
What is meant by "taxable territory" under GST?
Entire world
Whole of India excluding Jammu and Kashmir
Entire India including its territorial waters
Only states with GST registration
A person supplies goods within India, but the place of supply is outside India. Will it be covered under GST?
Yes, if the recipient is a friend
No, because it's outside taxable territory
Yes, because the supplier is registered
No, because goods are not taxable
Ravi gifts a laptop to his friend without charging any money. There is no business purpose involved. Will this be considered a supply under GST?
Yes, because a laptop was given
No, because it lacks consideration and business purpose
Yes, because gifting is allowed under GST
No, because GST only applies to services
Ankit, a registered trader, sells goods worth ₹50,000 to a client and receives payment via UPI. Is this a valid supply under GST?
No, UPI payment is not valid
Yes, as it is for consideration and in the course of business
No, as it was not a cash transaction
Yes, but only if the goods are imported
Sneha supplies goods to her sister as part of her birthday gift without charging any amount. Is this a taxable supply?
Yes, as goods were transferred
No, as there is no consideration involved
Yes, if the recipient is a relative
Yes, but GST is paid by the recipient
A school teacher sells handmade soaps on weekends to earn extra income. She is not registered under GST. Is this a supply under GST?
Yes, because she is earning money
No, because she is not a taxable person
Yes, because soap is a taxable item
No, because she is a teacher
A software company provides a paid training workshop for corporate clients. What kind of supply is this?
Not a supply
Taxable supply of goods
Taxable supply of services
Exempt supply
A restaurant in Mumbai delivers food to a customer and charges ₹800. The restaurant is GST registered. Will GST apply?
No, because food is essential
Yes, because it is a taxable supply by a taxable person
No, because amount is below ₹1000
Yes, only if the food is non-vegetarian
An NGO provides free meals to the poor as part of a charitable activity. Will this be considered a supply?
Yes, since food is involved
No, because it is done without consideration and not in furtherance of business
Yes, because it is a regular activity
No, because it is a supply of services
A company in Delhi provides IT services to a company in Bangalore and charges ₹1,00,000. What kind of supply is this?
Intra-State supply
Non-taxable supply
Inter-State taxable supply
Composite supply
A person sells antique items from home occasionally and is not registered under GST. He earns ₹2,000 monthly. Will this fall under GST?
Yes, because he sells goods
No, because he is not a taxable person
Yes, because antiques are taxable
No, because he is working from home
Rajesh, a GST-registered trader, sells goods in Delhi to a customer located in Mumbai. The place of supply is Mumbai. Is GST applicable?
No, place of supply is outside his state
Yes, because the supply is in taxable territory
No, because customer is from another state
Yes, but only if the goods are imported
A District Court delivers a judgment in a civil case. Is GST applicable on the services rendered by the court?
Yes, courts provide professional services
No, services by courts are not taxable under GST
Yes, if the parties pay court fees
Yes, only in criminal cases
A Member of Parliament receives remuneration and performs his legislative duties. Will this be treated as a supply under GST?
Yes, MPs are providing services to the public
No, functions performed by MPs are not taxable under GST
Yes, if the MP receives allowances
Yes, only if services are rendered outside Parliament
A person is appointed as Chairperson of a State Commission but is not treated as an employee. Is GST applicable on his honorarium?
A person is appointed as Chairperson of a State Commission but is not treated as an employee. Is GST applicable on his honorarium?
Yes, all payments are taxable
No, the duties are exempt from GST
Yes, if he is above 60 years old
Yes, if appointed by a private organization
A mortuary van is hired to transport a deceased person from the hospital to the crematorium. Will this service attract GST?
Yes, because it is a vehicle service
No, funeral-related services are exempt
Yes, if the distance is more than 100 km
Yes, if a private ambulance is used
A builder sells a fully constructed and completed building after obtaining the completion certificate. Is GST applicable?
Yes, as it's a building
No, sale of completed building is not taxable under GST
Yes, if it's a commercial building
Yes, if it includes interior work
Ravi purchases a plot of land from a developer. Will GST be charged on the transaction?
Yes, land sale is taxable
No, sale of land is outside GST scope
Yes, if the land is agricultural
No, only stamp duty applies
A telecom company offers recharge coupons which are considered actionable claims. Are such coupons taxable?
Yes, because it's a business transaction
No, actionable claims (except specified ones) are not taxable
Yes, because it's a service
No, because it's provided digitally
A person buys a state government-approved lottery ticket for ₹100. Will GST be applicable on this purchase?
No, because it's a game of chance
Yes, because lottery is a specified actionable claim under GST
No, because it's issued by the government
Yes, only if it's a private lottery
A local Panchayat member is paid a sitting allowance for attending village meetings. Is this amount subject to GST?
Yes, allowance is taxable
No, functions of Panchayat members are exempt
Yes, if paid in cash
Yes, only for rural panchayats
A hotel provides a package of accommodation with complimentary breakfast. What type of supply is this?
Mixed supply
Composite supply with accommodation as principal supply
Composite supply with food as principal supply
Exempt supply
A Diwali gift hamper contains chocolates, sweets, and a watch sold for a single price. What is this considered under GST?
Composite supply
Mixed supply, taxed at highest rate
Exempt supply
Zero-rated supply
A courier company charges one price for transport and insurance services. How is this classified under GST?
Composite supply with transportation as principal supply
Mixed supply
Exempt service
Independent supplies
A mobile phone is sold with a charger for one price. How is this treated under GST?
Mixed supply
Composite supply with mobile phone as principal supply
Composite supply with charger as principal supply
Not taxable
A combo pack of tea and electric kettle is sold at a single price during a festival. What type of supply is this?
Composite supply
Mixed supply, taxed at highest rate
Supply of goods only
Exempt supply
A travel agency offers a tour package including air travel, hotel stay, and sightseeing for one price. What is this?
Mixed supply
Composite supply with air travel as principal supply
Composite supply with tour package as principal supply
Exempt supply
A shop sells a TV with free installation at home. How is this treated under GST?
Mixed supply
Composite supply with TV as principal supply
Composite supply with installation as principal supply
Installation is not a supply
A printer is sold with cartridges, paper, and a USB cable in one package. What type of supply is this?
Mixed supply
Composite supply with printer as principal supply
Composite supply with accessories as principal supply
Exempt supply
A birthday gift pack contains a shirt, wallet, and perfume sold as a bundle at a single price. What is this under GST?
Composite supply
Mixed supply, taxed at the rate applicable to perfume
Exempt supply
Supply of goods only
An electronics store offers a combo of laptop and antivirus software (pre-installed), sold for one price. How is it treated?
Mixed supply
Composite supply with laptop as principal supply
Composite supply with software as principal supply
Not a supply under GST
Meena runs a stationery store and wants to opt for the composition scheme. Can she issue a tax invoice?
Yes, with GST details
No, composition dealers cannot issue tax invoices
Yes, if turnover is below ₹20 lakhs
Yes, for B2B sales
A composition dealer sells goods to a customer in another state. Is this allowed under the composition scheme?
Yes, with IGST
No, inter-state outward supply is not permitted
Yes, with permission from GST officer
Yes, only on e-commerce
A composition dealer fails to mention 'composition taxable person' on his invoice board. What is the consequence?
No consequence
Penalty may be imposed
He becomes a regular taxpayer
Can continue using old invoice format
Can a composition dealer claim input tax credit (ITC)?
Yes, on capital goods
Yes, for inward supply
No, ITC is not available
Yes, if turnover is below ₹20 lakh
What must a composition dealer mention on every bill of supply?
GSTIN only
'Composition taxable person, not eligible to collect tax on supplies'
Input tax credit details
HSN code only
A registered trader purchases raw materials from a GST-registered supplier and uses them to manufacture taxable goods. Can he claim ITC?
No, ITC is not allowed on raw materials
Yes, as it is used for taxable supplies
No, if the raw materials are imported
Yes, but only on half the amount
A person buys office chairs for use in his business. Can he avail ITC on this purchase?
Yes, it's for business use
No, furniture is not eligible
Yes, but only after 6 months
No, ITC is not allowed on capital goods
An IT company purchases a car for its director's personal use. Is ITC allowed?
Yes, all purchases are eligible
No, motor vehicles for personal use are blocked credit
Yes, if registered in the company's name
Yes, if GST is paid
A restaurant under composition scheme avails input services such as pest control and security services. Is ITC available?
Yes, fully
No, restaurants under composition scheme cannot avail ITC
Yes, only on pest control
Yes, on all input services
Rajesh buys stationary items for office use from a GST-registered supplier. Can he claim ITC?
No, stationary is not eligible
Yes, as it is used in course of business
Yes, if used within the same month
No, ITC is only for capital goods
A firm pays GST on canteen services provided to its employees. Is ITC allowed?
No, ITC on food and beverages is blocked
Yes, canteen service is part of welfare
Yes, if it's a factory with more than 250 workers
Yes, for private limited companies
An exporter purchases inputs and uses them to manufacture zero-rated goods. Can he avail ITC?
No, exports are not taxable
Yes, ITC is available on zero-rated supplies
Yes, but not on capital goods
No, if not registered under SEZ
A business uses mobile phones for employees' work purposes. Can ITC be claimed?
No, mobile phones are blocked credit
Yes, if used for business purposes
Yes, only for directors
Yes, on prepaid connections only
Rohit buys air tickets for a business conference. Can he claim ITC on air fare?
No, ITC not allowed on travel
Yes, if for business purposes
Yes, only if outside India
No, if not accompanied by boarding pass
A taxpayer mistakenly claims excess ITC. What is the consequence?
No issue, can adjust later
Interest and penalty may be imposed
Allowed with CA certificate
Allowed if under ₹1,000
Which of the following best defines the term 'business' under Section 2(17) of the CGST Act?
Any activity carried on for personal use
Any trade, commerce, manufacture, profession or similar activity, whether or not for profit
Only activities done by companies
Activities only within India
Under Section 2(31), 'consideration' in relation to a supply includes:
Under Section 2(31), "consideration" in relation to a supply includes:
Only cash received
Any payment made in money or otherwise in respect of supply of goods/services
Payment through banking channels only
Only advance received
Who is classified as an "Electronic Commerce Operator" under Section 2(45) of the CGST Act?
Any trader selling products online
Any person who owns a website
Any person who owns, operates or manages a digital platform for e-commerce
Only Flipkart and Amazon
Which of the following would be classified as "goods" under Section 2(52) of the CGST Act?
Electricity
Actionable claims
Land and buildings
Securities
Who is referred to as a "taxable person" under Section 2(107) of the CGST Act?
Any individual receiving goods
Any person registered or liable to be registered under GST
Only companies and LLPs
Unregistered business entities
Which of the following is a correct definition of "India" under Section 2(56) of the CGST Act?
Only the landmass of Indian states
Includes only the mainland and islands
Includes the territorial waters, seabed, subsoil, continental shelf, and exclusive economic zone
Includes only areas notified by the President
Under Section 2(78), which of the following is a "non-taxable supply"?
Supply on which GST is paid
Supply on which IGST is paid
Supply not leviable to tax under GST
Exempt supply under GST
According to Section 2(84), which of the following qualifies as a "person" under the CGST Act?
Only individuals
Only companies
Individuals, HUFs, companies, firms, LLPs, AOPs, and government bodies
Only registered dealers
"Principal supply" under Section 2(90) refers to:
The first supply made in a financial year
The main supply in a composite supply to which other supplies are ancillary
Supply made by the principal manufacturer
Supply of principal raw material
Under Section 2(93), who is considered the "recipient" of supply of goods or services?
The supplier
The person who pays for the supply
The person who receives the goods/services and is liable to pay the consideration
Only registered dealers
In the case of direct taxes, the payer and the sufferer of the tax are:
Different persons
The same person
Only businesses
Only government entities
Which of the following is an example of a direct tax?
Goods and Services Tax (GST)
Income Tax
Value Added Tax (VAT)
Customs Duty
Indirect taxes are primarily based on:
Income
Wealth
Supply of goods and services
Capital gains
Who is responsible for collecting and managing direct taxes in India?
Central Board of Indirect Taxes and Customs (CBIC)
Central Board of Direct Taxes (CBDT)
Reserve Bank of India (RBI)
Securities and Exchange Board of India (SEBI)
Which of the following statements about indirect taxes is true?
The tax burden is on the individual paying the tax
The payer of the tax is not the ultimate bearer
The entire revenue goes to the Central Government only
Indirect taxes are based on income
What is a key characteristic of direct taxes?
They are paid voluntarily
They are supply-based taxes
They have different rates for different persons
They are collected at the point of sale
Which organization manages indirect taxes in India?
Central Board of Direct Taxes (CBDT)
Central Board of Excise and Customs (CBEC)
Securities and Exchange Board of India (SEBI)
National Stock Exchange (NSE)
The revenue from indirect taxes is shared between:
Only the State Governments
Only the Central Government
Both the Central and State Governments
Private companies
Which of the following is NOT a direct tax?
Corporate Tax
Property Tax
Excise Duty
Capital Gains Tax
What is the key difference between direct and indirect taxes?
Direct taxes are levied on consumption, whereas indirect taxes are levied on income
Indirect taxes have different rates for different individuals
Direct taxes are paid by the person who earns the income, whereas indirect taxes are collected from consumers
Indirect taxes are paid directly to the government by individuals
Who has the authority to resolve GST-related disputes between states and the central government?
Supreme Court of India
GST Council
Ministry of Finance
GST Appellate Tribunal
GSTN (Goods and Services Tax Network) is responsible for:
Enforcing tax laws and collecting GST
Providing the IT infrastructure for GST implementation
Auditing businesses for GST compliance
Issuing GST exemptions and refunds
What is the primary function of GSTN in the GST system?
To formulate GST tax policies
To facilitate online registration, return filing, and tax payments
To conduct tax raids and investigations
To settle disputes related to GST
What does GSTN stand for?
Goods and Services Tax Number
Goods and Services Tax Network
General Sales Tax Notification
Government Sales Tax Norms
What does GSTIN stand for?
Goods and Services Tax Identification Number
Government and State Tax Identification Number
General Sales Tax Information Network
Goods and Services Tax Invoice Number
As per Section 12 of the CGST Act, what is the time of supply of goods?
The date when the goods are delivered to the recipient
The earlier of the date of issue of invoice or the date of receipt of payment
The date when the supplier files the GST return
The date when the recipient acknowledges the receipt of goods
Under Section 22 of the CGST Act, who is liable to be registered under GST?
A supplier whose aggregate turnover exceeds 20 lakh rupees
A supplier who does not make taxable supplies
A supplier whose aggregate turnover exceeds 40 lakh rupees in a financial year
A supplier whose turnover is below 40 lakh rupees in a financial year
Which of the following persons are not liable to register under GST, according to Section 23 of the CGST Act?
A person engaged in the supply of taxable goods
A person who only supplies goods that are wholly exempt from tax
A person engaged in inter-State taxable supply
A casual taxable person making taxable supplies
Which of the following categories of persons are required to compulsorily register under GST as per Section 24?
Persons making only intra-State taxable supplies
An agriculturist supplying produce from land cultivation
Casual taxable persons making taxable supply
Persons supplying goods that are exempt from tax
As per Section 23 of the CGST Act, who is not required to obtain registration under GST?
A person supplying both taxable and exempt goods
An agriculturist, to the extent of supplying produce out of land cultivation
A person making inter-State taxable supplies
A person providing taxable services
According to Section 33 of the CGST Act, where should the amount of tax be prominently indicated?
In the tax return only
In the tax invoice and other like documents
On the supplier's website
In the supply order only
Under Section 67 of the CGST Act, who can authorize the inspection of a taxable person's business premises?
Any officer of the GST department
An officer not below the rank of Joint Commissioner
A customs officer
Any senior officer in the tax department
Under Section 67 of the CGST Act, when can the proper officer authorize an inspection of the premises?
Only when the taxable person requests it
When there is a reason to believe that the taxable person has evaded tax or violated provisions of the Act
When the taxable person has paid taxes for all goods
When a tax return has not been filed for two consecutive months
