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  • 17th Apr, 2021

GST MCQ Questions

Following are mostly asked Gst MCQ test that are designed for professionals like you to crack you interviews. You can take this Gst online test before appearing to you real interview. This Gst quiz there are around 30+ multiple choice questions on Gst with four options.

1) What is the full form of GST?

  • A. General Sales Tax
  • B. Goods and Supply Tax
  • C. Goods and Services Tax
  • D. Government Sales Tax

2) In India, the GST is based on the dual model GST adopted in:

  • A. Japan
  • B. UK
  • C. China
  • D. Canada

3) GST was implemented in India from:

  • A. 1st April 2017
  • B. 1st July 2017
  • C. 1st January 2017
  • D. 1st March 2017

4) GST is a consumption of goods and service tax based on:

  • A. Dividend
  • B. Destiny
  • C. Destination
  • D. Development

5) The maximum rate for CGST is?

  • A. 20%
  • B. 22%
  • C. 24%
  • D. 26%
Download Free : GST MCQ PDF

6) The number of structures in India’s GST model is?

  • A. 4
  • B. 5
  • C. 6
  • D. 3

7) GST rates applicable on goods and services are:

  • A. 0% 6% 12% 18% 28%
  • B. 0% 5% 12% 18% 28%
  • C. 0% 5% 12% 16% 28%
  • D. 0% 5% 12% 18% 26%

8) Taxes that are levied on any Intra-State purchase are?

  • A. CGST and SGST
  • B. SGST
  • C. IGST
  • D. none

9) What does “I” in IGST stands stand for?

  • A. Interaction
  • B. Individuals
  • C. Integrated
  • D. Internal

10) Which of the following is statement is not correct about GST?

  • A. GST will abolish all the direct tax levied in India
  • B. It will unified the tax structure in India
  • C. It will be implemented from 1 July, 2017 throughout the country.
  • D. GST is like a last-point retail tax. GST is going to be collected at point of Sale.

11) Which of the following tax will be abolished by the GST?

  • A. Income Tax
  • B. Corporation tax
  • C. Wealth Tax
  • D. Service Tax

12) Which of the following tax rate is not applicable under the GST?

  • A. 25
  • B. 5
  • C. 12
  • D. 18

13) GST will be levied on……..

  • A. Retailers
  • B. Manufacturers
  • C. Consumers
  • D. All of the above

14) What kind of Tax is GST?

  • A. Indirect Tax
  • B. Depends on the type of goods and services
  • C. Direct Tax
  • D. None of the above

15) Who is the head of the GST council?

  • A. Amit shah
  • B. Shashi Kant Das
  • C. Nirmala Sitharaman
  • D. Narendra modi

16) Which constitutional amendment is done to pass the GST bill?

  • A. 120th
  • B. 101st
  • C. 115th
  • D. 122nd

17) Which of the following good will not be covered under the GST bill?

  • A. Petrol
  • B. Liquor
  • C. Cooking gas
  • D. All of the above

18) Which of the following is the main motive of the government behind the introduction of the Goods and Services Tax:

  • A. To increase government revenue
  • B. To replace all the indirect tax
  • C. To bring tax uniformity in the country
  • D. None

19) An invoice must be issued:

  • A. On transfer of risks and rewards of the goods to the recipient
  • B. Earliest of the above dates
  • C. At the time of removal of goods
  • D. On receipt of payment for the supply

20) A continuous supply of goods requires one of the following as a must:

  • A. The supply is made by means of a wire, cable, pipeline or other conduit
  • B. The goods must be notified by the Commissioner in this behalf
  • C. Supplier invoices the recipient on a regular or periodic basis.
  • D. The contract for supply lasts for a minimum period of 3 months

21) Balance in electronic credit ledger under IGST can be used against which liability ?

  • A. IGST, CGST and SGST liability
  • B. IGST liability only
  • C. IGST and CGST liability
  • D. None of the above

22) Balance in electronic credit ledger can be utilized against which liability ?

  • A. Penalty
  • B. Interest
  • C. Output tax payable
  • D. All of the above

23) Which of these registers/ledgers are maintained online ?

  • A. Credit ledger
  • B. Tax liability register
  • C. Cash ledger
  • D. All of the above

24) Aggregate turnover includes:

  • A. Exports
  • B. Taxable supplies
  • C. Exempt supplies
  • D. All of the above

25) Which of the following require compulsory registration, irrespective of threshold limit?

  • A. Person liable to pay under Reverse Charge Mechanism
  • B. Casual taxable person
  • C. Non Resident taxable person
  • D. All of the above

26) The value of supply of goods and services shall be the:

  • A. MRP
  • B. Transaction value
  • C. Market Value
  • D. none

27) Renting of immovable property is __________

  • A. Supply of services
  • B. Neither as a supply of goods nor a supply of services
  • C. Supply of goods
  • D. Either as a supply of goods or a supply of services

28) Which of the following activity is outside the scope of supply and not taxable under GST ?

  • A. Services of funeral
  • B. Actionable claims, other than lottery, betting and gambling.
  • C. Services by an employee to the employer In the course of or in relation to this employment.
  • D. All of the above

29) What would be the tax rate applicable in case of composite supply ?

  • A. Tax rate as applicable on ancillary supply
  • B. Tax rate as applicable on principal supply
  • C. Tax rate as applicable on respective supply
  • D. None of these

30) Which of the following will be excluded from the computation of aggregate turnover?

  • A. Non taxable supplies
  • B. Value of inward supplies on which tax is paid on revere charge basis.
  • C. Value of exempt supplies
  • D. Value of taxable supplies

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