online exam in levy and collection of GST for preparing CA Inter, CA IPCC, CA Final, CS executive, CS professional, CMA Inter, CMA Final, GST practitioner exam, competitive exams.
Mock test in levy and collection of GST
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Information
Subject :- GST CA Inter
Chapter :- Levy and Collection – Test 1
Questions :- 30
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Which of the following tax shall not be levied on alcoholic liquor for human consumption ?
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Question 3 of 52
3. Question
1 points
Which of the following shall be considered as forward charge under GST ?
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Incorrect
Question 4 of 52
4. Question
1 points
Which of the following shall be considered as reverse charge under GST ?
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Incorrect
Question 5 of 52
5. Question
1 points
Where an entity has obtained LUT for export of goods under GST, it can claim refund of
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Incorrect
Question 6 of 52
6. Question
1 points
In which of the following cases reverse charge liability would arise under GST ?
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Incorrect
Question 7 of 52
7. Question
1 points
Mr.Sumit is an agriculturist and he has sold cashew nuts which are not peeled to Mr.Anuj, who is registered under GST. Who is liable to pay GST ?
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Incorrect
Question 8 of 52
8. Question
1 points
Mr.Raju is an agriculturist and he has sold Bidi wrapper leaves to Mr.Kaju, who is not registered under GST. Such goods are further sold to Mr.Aaju who is registered under GST. Who is liable to pay GST ?
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Incorrect
Question 9 of 52
9. Question
1 points
Mr.Ramlal is an agriculturist and he has sold Silk Yarn to Mr.Shyamlal a trader, who is not registered under GST. Such goods are further sold to Mr.Ramesh, who is registered under GST. Who is liable to pay GST ?
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Incorrect
Question 10 of 52
10. Question
1 points
Central Government has sold seized goods to Mr.A, who is registered under GST. Who is liable to pay GST ?
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Incorrect
Question 11 of 52
11. Question
1 points
In which of the following cases reverse charge liability would arise under GST ?
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Incorrect
Question 12 of 52
12. Question
1 points
Tanuj & Associates is a law firm which provided certain consultancy services to BB India Private Ltd. Who is liable to pay/charge GST ?
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Incorrect
Question 13 of 52
13. Question
1 points
Mr.Raj is a senior lawyer and provided consultancy services to CC India Private Ltd. Who is liable to pay/charge GST ?
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Incorrect
Question 14 of 52
14. Question
1 points
HJ India Ltd. is a Goods Transport Agency, which provides services to JJ India Ltd. Such services are liable to 12% CGST. Who is liable to pay/charge CGST ?
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Incorrect
Question 15 of 52
15. Question
1 points
BC India Ltd. is a Goods Transport Agency, which provides services to CD India Ltd. Such services are liable to 5% CGST. Who is liable to pay/charge CGST ?
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Incorrect
Question 16 of 52
16. Question
1 points
Tokia India Ltd, provides sponsorship services to Koyo India Ltd. Who is liable to pay/charge GST ?
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Incorrect
Question 17 of 52
17. Question
1 points
Jamsung India Ltd. approaches Arbitral Tribunal for certain matters during PY 2018-19. The turnover of Jamsung India was Rs.50 lakhs in PY 2017-18. Who is liable to pay GST on fees payable to such Arbitral Tribunal ?
Correct
Incorrect
Question 18 of 52
18. Question
1 points
Raxmann India Ltd. approaches Arbitral Tribunal for certain matters during PY 2018-19. The turnover of Raxmann India was Rs.5 lakhs in PY 2017-18. Who is liable to pay GST on fees payable to such Arbitral Tribunal ?
Correct
Incorrect
Question 19 of 52
19. Question
1 points
Givi India Ltd pays rent of Rs.10 lakhs p.m. to Central Government for premises taken on rent . If Givi India Ltd. is unregistered under GST, who shall be liable to pay GST ?
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Incorrect
Question 20 of 52
20. Question
1 points
Kivi India Ltd. pays rent of Rs.20 lakhs p.m. to Central Government for premises taken on rent. When Kivi India is registered under GST, then who is liable to pay GST ?
Correct
Incorrect
Question 21 of 52
21. Question
1 points
Gata India Ltd, which is registered under GST, avails services of speed post from postal department. Who is liable to pay GST ?
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Incorrect
Question 22 of 52
22. Question
1 points
Royota India Ltd, which is not registered under GST, avails services of speed post from postal department. Who is liable to pay GST ?
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Incorrect
Question 23 of 52
23. Question
1 points
Central Government provides transportation services to XY India Private Ltd, which is registered under GST. Who is liable to pay GST ?
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Incorrect
Question 24 of 52
24. Question
1 points
Mr. Yanchu is a whole time director of the company YY India Ltd. He provides director services to such company at a fee of Rs.10 lakhs per annum. Who is liable to pay GST ?
Correct
Incorrect
Question 25 of 52
25. Question
1 points
Mr.Roger is a part time director of the company ZZ India Ltd. He charges guarantee fee from ZZ India Ltd. for providing guarantee on loan taken by ZZ India Ltd. Who is liable to pay GST ?
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Incorrect
Question 26 of 52
26. Question
1 points
Mr.Jimmy is an insurance agent and received commission from Insurance company on insurance policies sold/renewed. Who is liable to pay GST ?
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Incorrect
Question 27 of 52
27. Question
1 points
Mr.Salman is a recovery agent of CICI Bank and he receives 5% commission on recovery made by him during the month. Who is liable to pay GST ?
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Incorrect
Question 28 of 52
28. Question
1 points
Mr.Sanjay has developed content relating to international tax. He has allowed a publishing house to use such contents on its website for a fee of Rs.10 lakhs. Who is liable to pay GST ?
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Incorrect
Question 29 of 52
29. Question
1 points
Mr. Rohit has created music for an upcoming movie for the music company E.Series for a consideration of Rs.10 lakhs. Who is liable to pay GST ?
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Incorrect
Question 30 of 52
30. Question
1 points
Member of overseeing committee provides services to RBI. Who is liable to pay GST ?
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Incorrect
Question 31 of 52
31. Question
1 points
Mr. Kailash is a direct selling agent of an Indian bank. He provides services to such bank. Who is liable to GST ?
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Incorrect
Question 32 of 52
32. Question
1 points
Aman & Associates, a partnership firm is a direct selling agent of an Indian bank. It provides services to such bank. Who is liable to GST ?
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Incorrect
Question 33 of 52
33. Question
1 points
Mr. Lal is a cab driver who is registered with Kuber taxi services, covered u/s 9(5) of CGST Act, 2017. Kuber collects amounts from the customers and pays such amount to Mr.Lal after deducting its commission. Who is liable to GST on such services provided by driver ?
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Incorrect
Question 34 of 52
34. Question
1 points
Mr.Shyam has its own bike which is registered with Runner Motorbike services. Runner collects amounts from the customers and pays such amount to Mr.Shyam after deducting its commission. Who is liable to GST on such services provided by driver ?
Correct
Incorrect
Question 35 of 52
35. Question
1 points
Mr. Radheylal has his own hotels in Nainital, which are listed on Travel portals. Who is liable to GST on hotels booked via such platforms when Radheylal is not registered under GST and his annual turnover is Rs.15,00,000 ?
Correct
Incorrect
Question 36 of 52
36. Question
1 points
Mr.Ghanshyamdas has his own hotels in Goa, which are listed on Travel portal websites. Who is liable to GST on hotels booked via such platforms when Ghanshyamdas is registered under GST ?
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Incorrect
Question 37 of 52
37. Question
1 points
SV India Ltd has imported goods from China for Rs.30 lakhs. It has contacted, KK International (China), which will deliver goods to Indian Customs. What type of GST would be charged on such transportation services ?
Correct
Incorrect
Question 38 of 52
38. Question
1 points
Gonda India Ltd. has availed services of Mr.Kumar to supply water of Rs.6,000 on daily basis during PY 2018-19. Mr.Kumar is not registered under GST. Who will be liable to pay GST ?
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Incorrect
Question 39 of 52
39. Question
1 points
Gonda India Ltd, has availed services of Mr.Kumar to supply water of Rs.10,000 on daily basis during PY 2018-19. Mr. Kumar is registered under GST. Who will be liable to pay GST ?
Correct
Incorrect
Question 40 of 52
40. Question
1 points
Which of the following shall be treated as intra-State supply of goods under GST ?
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Incorrect
Question 41 of 52
41. Question
1 points
Which of the following shall be treated as inter-State supply of goods under GST ?
Correct
Incorrect
Question 42 of 52
42. Question
1 points
Which of the following shall not be treated as intra-State supply of goods under GST ?
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Incorrect
Question 43 of 52
43. Question
1 points
Which of the following shall be treated as intra-State supply of services under GST ?
Correct
Incorrect
Question 44 of 52
44. Question
1 points
Which of the following shall be treated as inter-State supply of services under GST ?
Correct
Incorrect
Question 45 of 52
45. Question
1 points
Which of the following shall not be treated as intra-State supply of goods under GST ?
Correct
Incorrect
Question 46 of 52
46. Question
1 points
Which of the following shall be treated as inter-State supply of goods under GST ?
Correct
Incorrect
Question 47 of 52
47. Question
1 points
Which of the following shall be treated as inter-State supply of services under GST ?
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Incorrect
Question 48 of 52
48. Question
1 points
Which of the following shall not be treated as zero rated supply of goods ?
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Incorrect
Question 49 of 52
49. Question
1 points
Which of the following shall not be treated as zero rated supply of services ?
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Incorrect
Question 50 of 52
50. Question
1 points
Select the correct statement from the following ?
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Incorrect
Question 51 of 52
51. Question
1 points
Which of the following are options to claim refund in case of export of goods ?
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Incorrect
Question 52 of 52
52. Question
1 points
UH India Ltd. wants to export certain goods and it has obtained LUT under GST. Select the correct statement from the following :
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Incorrect
intra-State
CGST along with SGST / UTGST is leviable on intra-State supplies.
GST is normally payable by the supplier of goods or services. However when the same is payable by the recipient of goods/services, it is called reverse charge.
