gst basic concept

Which types of duties levied by Government of India (GOI) and collected by States/Union Territory

Which types of duties subsumed into GST to be levied by Centre or States.

Stamp Duty and Duties of Excise on medical and toilet preparation as mentioned in the union list shall
be levied by GOI but collected by ———–

Article ————– was inserted by constitution (88th) Amendment act, 2003 to
usher in Service Tax.

Which types of tax is applicable for Inter-State supply?

Tax collected on Inter-States supply by GOI shall be apportioned to ————Govt./UT.

Which types of Tax attract under supply of goods or service or both in the course of import into the territory of India?

Amount apportioned/Distributed by GOI to ————– Government shall not form part of Consolidated fund of India.

In case of import of goods or services or both attract IGST. IGST replace ——-types of duties.

Who formulates the principles regarding place of supply and when supply of goods, or services or both occurs in inter-States trade or commerce.

The term ‘agriculturist’ includes the following persons who undertake cultivation of land————

The term ‘casual taxable person’ includes————–

Mr. X of Delhi is participating in Hitex Furniture Expo in Haryana where he has no fixed place of business and exhibiting his products. During the expo, the said products will be sold to the people attending and intending to purchase such products. In such scenario, Mr. X shall obtain which of the following registration under the CGST Act, 2017:

A person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India is:———–

Output Tax in relation to a taxable person under the CGST Act, 2017 includes:

The term “place of business” includes:

‘ X’ Ltd. has its registered office under the Companies Act, 2013 in the State of Delhi. It also has a corporate office in the State of Andhra Pradesh. What will be the place of business of ‘P’ Ltd. under the CGST Act, 2017?

P Ltd. has a contract with X Ltd. to provide book keeping services to Q Ltd. Q Ltd. is a subsidiary of P Ltd. The liability to discharge consideration for such book keeping service is of P Ltd. As per the CGST Act, 2017, who will be the recipient of the above service?

Which of the following is a non–taxable supply under the CGST Act, 2017:

An exempt supply includes-

Distribution of electricity by a distribution utility is a:

Aggregate turnover does not include———

The definition of goods under section 2(52) of the CGST Act does not include—–

If Mr. A, having his registered office at Mumbai, and his operating office at Telangana which is also registered, but providing advisory services to his client who is placed at Tamilnadu. What would be the location of supplier of services in this case?

As per the CGST Act, 2017, the term “works contract” includes———

While repairing the factory shed, few goods were also supplied along with the labour service. Whether it is a ——–

Agent means———–

Officers under which Act shall be deemed to be the officers appointed under the provisions of CGST Act:

The officers appointed under which of the following Acts are authorised to be the proper officers for the purposes of the CGST Act, 2017:

The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to: