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GST - levy, supply, input tax credit, registration & returns MCQs with Answers

Practise GST - levy, supply, input tax credit, registration & returns and check your answers.

Question 1

GST came into force from

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Question 2

The definition of 'money' under GST law does not include

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Question 3

Which list gives the principal GST rate bands, including the nil/exempt category, adopted for the original 2017 GST structure?

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Question 4

As of January 2019, which commodity is exempt from Goods and Services Tax?

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Question 5

Mr. Manjot is a trader supplying goods from his M/s Singh Traders. The office of the firm is located in Delhi whereas its godowns are located in the State of Uttar Pradesh, Punjab and Jammu & Kashmir (J&K) respectively. M/s Singh Traders made the following intra-state supplies from different States during financial year 2022-23:

(i) Delhi - Taxable Supplies: Rs. 21,00,000
(ii) Punjab - Exempted Supplies: Rs. 6,00,000
(iii) Uttar Pradesh - Taxable and Exempted Supplies Rs. 3,00,000 each respectively
(iv) J&K - Taxable and Exempted Supplies: Rs. 8,00,000 and Rs. 3,00,000 respectively

Ascertain the States in which Mr. Manjot is required to take registration under GST.

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Question 6

What is the maximum rate of GST prescribed by law on supply of goods and services in India?

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Question 7

What does CGST stand for in India’s GST framework?

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Question 8

Under Notification No. 10/2025-Central Tax (Rate), effective from 22 September 2025, which of these goods are exempt from CGST?
I. Contraceptives
II. Sanitary napkins

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Question 9

Which choice identifies both components of GST that the Union levies on ordinary intra-State and inter-State supplies in India?

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Question 10

Which GST component applies to an ordinary taxable import of physical goods into India?

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