Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -59

1. ................... Act implements 'destination principle of taxation' in GST scenario?

(A) CGST
(B) SGST
(C) Customs
(D) IGST



2. ................ Act provides un-intercepted ITC chain on inter-state transactions?

(A) IGST
(B) CGST
(C) VAT
(D) SGST


3. In IGST .................. state shall pay the amount equal to the ITC SGST used by the supplier in the exporting state to centre?

(A)  Exporting state
(B) Importing state
(C) Centre
(D) NA




4. Place of supply of goods when supply involves movement of goods?

(A) location of the goods at the time at which the movement of goods terminates for delivery to the recipient
(B) location of the goods at the time at which movement of goods commences for delivery to the recipient
(C) location of the principle place of business of the supplier
(D) location of the principle place of business of the recipient




5. Place of supply of goods where the supply doesn't involve movement of goods ...........?

(A)  Location of the goods at the time of purchase order
(B) Location of the goods at the time of delivery to the recipient
(C) Location of the supplier
(D) Location of the recipient




6.  Place of supply where the goods are assembled or installed?

(A) Place of supplier
(B) Place of recipient
(C) Place of transporter
(D) Place of the such assembly or installation


7. Place of supply where the goods are supplied on board a conveyance such as  vessel, an aircraft, a train or motor vehicle?

(A) Location of supplier
(B) Location of recipient
(C) Location at which such goods are taken on board
(D) None of these




8. Manner of utilizing ITC for payment of IGST .........................?

(A) (i) IGST (ii) SGST (iii) CGST (iv) Cash
(B) (i) CGST (ii) IGST (iii) SGST (iv) Cash
(C) (i) IGST (ii) Cash (iii) CGST (iv) SGST 
(D) (i) IGST (ii) CGST (iii) SGST (iv) Cash




9. The default rule of place of supply of services made to a registered person shall be  ..............................?

(A) Location of such person
(B) Location of service provider
(C) Location where service is provided
(D) Location where agreement for rendering of service is executed



10. The default rule of place of supply of services made to any person other than a registered person if address on record exist shall be .................................?

(A) Location of service provider
(B) Location where service is rendered
(C) Location where agreement for rendering of service is executed
(D) Location of the recipient



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