Levy of GST

What is the taxable event under GST?

what are different types of supply covered under scope of supply

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

The term “place of business” includes ———-

which of the following activity is treated as supply in accordance with section 7 of CGST Act

As per Section 2(47) of CGST Act, 2017, exempt supply includes the supply of following type of goods and services ————-

Supplier within the meaning of supply includes ————-

The term ‘casual taxable person’ includes———

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 ————-

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

Amit of Delhi is participating in Ayush 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
including foreign buyer. In such scenario, Amit shall obtain which of the following registration under the CGST Act, 2017

“Manufacture” means processing of raw material or inputs in any manner that results in emergence of ————

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

An exempt supply includes ————-

Which among the following are zero rated supplies?

Goods under CGST Act excludes ———–

The term ‘goods’, as defined under section 2(52) of the CGST Act, 2017, does not include

What is the statue of ‘money and securities’ under GST Law ?

What is the statue of ‘lottery as an actionable claim’ under GST law

“Services” means anything other than goods, money and securities includes

Activity of ‘supply of money’ by Bank to a businessentity on interest ———

Activity of ‘conversion of money/ foreign exchange’ by Bank/ Authorized Dealer to a business entity on interest

Which of the following activities will be considered as a supply of service

which of the following is not a business activity

When will the recipient and supplier be treated as related persons under GST?

Mr. A has received technical consultancy services from IT Star Consultants, USA. The import of technical consultancy will not be liable to GST if ————-

(I) Mr. A pays some consideration for the services received

(ii) Mr. A pays some consideration for the services received and if Mr. A uses the said service for business purposes

(iii) Mr. A uses the said service for business purposes even though he does not pay any consideration for the same

(iv) Mr. A uses the said service for personal purposes and does not pay any consideration for the same and is also a partner in IT Star Consultants

(v) Mr. A uses the said service for business purposes and does not pay any consideration for the same and is also a partner in IT Star Consultants

A Ltd. (GST registered in Delhi) has appointed Mr C (UP) to act as his agent and supply goods on his behalf to buyers in UP. A Ltd. has dispatched first lot of 10,000 units to Mr C (UP) for sales to buyers in UP. Such dispatch to Mr C (UP) :

A Ltd. (GST registered in Delhi) appointed Mr C (UP) to act as his agent and supply goods on his behalf to buyers in UP. A Ltd. dispatched first lot of 10,000 units to Mr C (UP) for sales to buyers in UP paying IGST on such dispatch supply. These GST paid goods were subsequently sold by Mr C (UP)- the agent. He issued his invoice to the buyer too. Such subsequent sale to buyer  —————

Smart pvt ltd has head office located in Bangalore (Karnataka). However, the branch of Smart pvt ltd is located in state of Gujarat. Will be treated as ——————- under GST Act?

In which of the following cases, import of services is taxable under GST?
(1) Import of service with consideration in course or
furtherance of business.
(2) Import of service with consideration not in course or
furtherance of business.
(3) Import of service without consideration from a related person in course or furtherance of business.
(4) Import of service without consideration from a related person not in course or furtherance of business.