Multiple Choice Questions of Goods & Service Tax
1 . IGST is payable when the supply is........ a) Interstate c) Intra-state b) Intra- UT d) All of the above 2 . Maximum rate of CGST prescribed by law for intrastate supply made is....... a) 18% c) 20% b) 40% d) 28%+cess 3 . Which of the following taxes have been subsumed in GST? a) Central sales tax b) Central excise duty c) VAT d) All of the above 4 . GST is levied on supply of all goods and service except..... a) Alcoholic liquor for human consumption b) Tobacco c) Health care service d) All of the above 5 . The functions of goods and services network (GSTN) include.... a) Facilitating registration b) Forwarding the return to central and state authorities c) Computation and settlement of GST d) All of the above 6 . Aggregate turnover does not include- (a) Inward supplies on which tax is payable on reverse charge basis (b) Exempt suppl...