Goods and Services Tax (GST) MCQs with answers Page - 2

Here, you will find a collection of MCQ questions on Goods and Services Tax (GST). Go through these questions to enhance your preparation for upcoming examinations and interviews.

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Q. Which body recommends the GST rates, exemptions, and thresholds?

  • (A) Reserve Bank of India
  • (B) GST Council
  • (C) Income Tax Department
  • (D) Finance Commission

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Q. Which form is used for filing monthly GST return?

  • (A) GSTR-1
  • (B) GSTR-2
  • (C) GSTR-3B
  • (D) GSTR-9

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Q. GSTIN is a unique number assigned to every registered taxpayer. How many digits does it contain?

  • (A) 10
  • (B) 12
  • (C) 15
  • (D) 16

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Q. Which tax is levied by the Central Government under GST?

  • (A) CGST
  • (B) SGST
  • (C) IGST
  • (D) UGST

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Q. The tax applicable for intra-state supply of goods is:

  • (A) CGST + SGST
  • (B) IGST
  • (C) CGST only
  • (D) SGST only

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Q. Under GST, the term 'composite supply' refers to:

  • (A) Multiple unrelated goods
  • (B) Combination of goods and services supplied together
  • (C) Mixed taxable and exempt supplies
  • (D) Supply by unregistered dealer

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Q. Which of the following is exempted from GST?

  • (A) Medical services
  • (B) Automobiles
  • (C) Electronics
  • (D) Restaurant services

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Q. What is the maximum GST rate slab currently applicable in India?

  • (A) 12%
  • (B) 18%
  • (C) 28%
  • (D) 30%

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Q. Which of the following services is charged at 0% GST?

  • (A) Air travel in economy class
  • (B) Education services by unaided institutions
  • (C) Sale of alcoholic liquor
  • (D) Electricity supply

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Q. Reverse charge mechanism under GST is applicable to:

  • (A) Exporters only
  • (B) Import of goods and services
  • (C) All unregistered dealers
  • (D) All composition dealers