MCQ :- Students , let’s

try to solve it 5. What is the status of ‘money and securities’ under 9. Activity of ‘conversion of money/ foreign exchange’
GST law by Bank/ Authorized Dealer to a business entity on
Definitions a. Treated as ‘Goods’ interest
1. An exempt supply includes b. Treated as ‘Services’ a. Treated as ‘Supply of Goods’
a. Supply of goods or services or both which attracts Nil c. Treated neither as ‘Goods’ nor as ‘Services’ b. Treated as ‘Supply of Services’
rate of tax d. Status is not clear c. Treated as ‘Supply of Services’ and attracts GST
b. Non-taxable supply Ans:- payment is made to end user
c. Supply of goods or services or both which are wholly 6. What is the status of ‘lottery as an actionable d. Treated as ‘Supply of Services’ and attracts GST
exempt from tax under Section 11 of the CGST Act or claim’ under GST law? payment when made to another Bank/ Authorized
under Section 6 of IGST Act a. Treated as ‘Goods’ Dealer
d. All of the above b. Treated as ‘Services’ Ans:-
Ans:- c. Treated as ‘goods’ but out of scope of supply 10. Which of the following activities will be considered
2. As per Section 2(47) of CGST Act, 2017, exempt d.Treated as ‘goods’ and remains as a supply of service
supply includes the supply of following type of within scope of supply a. Mr A borrows an amount of ` 1, 50,000 from one of
goods and services: Ans:- his relative Mr Q and agrees to repay the entire amount
a. Supply attracting nil rate of tax 7. "Services" means anything other than goods, with interest after a year.
b. Supplies wholly exempt from tax, by way of a money and securities includes ? b. M/s Raj enterprises applied for loan from SBI Bank
notification; a. Activities relating to the use of money or its against which a processing fees and interest is charged
c. Non-taxable supply conversion by cash by the bank
d. All of the above. b. Immovable property c. Mr H exchanged INR against purchase of US $ for
Ans:- . c. Securities which a commission was charged
3. Goods under CGST Act excludes: d. Actionable claims d. All of the above.
a. Securities Ans:- Ans:-
b. Unsecured debts 8. Activity of ‘supply of money’ by Bank to a business 11. which of the following is not a business activity
c. Right to participate in the draw to be held in a entity on interest - a. Ms. Pooja sold her old jeweller
lottery a. Treated as ‘Supply of Goods’ b. Mr. rajesh sold his business car
d. Growing crops. b. Treated as ‘Supply of Services’ c. (a) or (b)
Ans:- c. Treated as ‘Supply of Services’ to the extent it is d. None of the above
4. The term ‘goods’, as defined under section 2(52) of relating to use of money Ans:-
the CGST Act, 2017, does not include- d. None of the above
a. Grass Ans:-
b. Money and securities
c. Actionable claims
d. Growing crops
Ans:-
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 LEVY OF GST - SEC 9(CGST) & SEC 5 (IGST) 16. Recipient of supply of goods means a person
12. What is the taxable event under GST? a . Who is liable to pay consideration
a. Manufacturing of goods b. To whom the goods are delivered or made available,
b. Sales of goods or to whom possession or use of the goods is given or
c. Provision of Services made available
d. Supply c. An agent acting as such on behalf of the recipient in
Ans:- relation to goods supplied
13. What are different types of supply covered under d. All of the above
scope of supply Ans:-
a. Supplies made with consideration 17. Recipient for supply of services where no
b. Supplies made without consideration consideration is payable means a person
c. Both of the above a . Who is liable to pay consideration
d. None of the above b. To whom services is rendered, & any reference to a
Ans:- person to whom a supply is made shall be construed
14. Output tax in relation to a taxable person under the as a reference to the recipient of the supply
CGST Act, 2017 includes: c. An agent acting as such on behalf of the recipient in
a. Tax chargeable on taxable supplies made by him relation to service supplied
b. Tax chargeable on taxable supplies made by his d. Both b & c above
agent Ans:-
c. Tax payable by him under reverse charge 18. The term ‘casual taxable person’ includes:
d. Both (a) and (b) above a. A person occasionally supplying goods or services or
Ans:- both in a State or a Union territory where he has no
fixed place of business.
PERSON, SUPPLIER & RECIPIENT
b. A person occasionally supplying goods or services or
15. Supplier within the meaning of supply includes both in a State or a Union territory where he has fixed
a .Person supplying goods or services place of business.
b. Person receiving goods or services c. Both (a) and (b)
c. Person supplying goods or services including their d. None of the above
agents Ans:-
d. Both a & c above
Ans:- 19. 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
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
residence in India is known as :
a. Non–resident taxable person
b. Composition dealer
c. Registered person
d. Casual taxable person
Ans:-
20. 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:
a. Non–resident taxable person registration
b. Casual taxable person registration
c. Regular taxpayer registration
d. No registration under GST required.
Ans:-
Establishment in different state
21. ‘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?
[Hint: Refer section 25(5) of CGST Act]
a. Telangana
b. Maharashtra
c. Both (a) and (b) above
d. None of the above
Ans:
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22. Which among the following are zero rated supplies? b. Mixed Supply 29. A Ltd. Holding entity made certain transfer of
[Hint: Refer section 16 of IGST Act] c. Works Contract Service fixed asset on permanent basis to its subsidiary X
a. Exports d. None of the above Ltd.entity without any consideration. Does the same
b. Supplies to SEZ Ans:- classify as a supply under GST?
c. Exports and Imports 26. What type of supply shall transfer of title in goods a. Yes, it is treated as supply
d. Both (a) and (b) above under works contract constitute? b. No, it is not treated as supply
Ans:- a. Supply of Goods c. On prior Permission of Government
b. Supply of services d. Both a & c above
23. Smart pvt ltd has head office located in Bangalore c. Either of the two at the option of authority Ans:-
(Karnataka). However, the branch of Smart pvt ltd d. None of the above
is located in state of Gujarat. Both Bangalore office Ans:- 30. ABC Ltd. provides certain services to Mr. Joy who
& branch in Gujarat will be treated as - holds 35% of the voting right in the company. The
----------------- under GST Act? SEC 7 : SUPPLY - MEANING transfer made was without any consideration. Does
a. Deemed distinct person 27. Which of the following activity is treated as supply the same qualify as supply?
b. Principal and Agent in accordance with section 7 of CGST Act a. Yes, if made in the course or furtherance of business
c. Both (a) or (b) above [Hint: Refer Q.9 of descriptive question ] b. No, since made without any consideration
d. None of the above a. Mr. Raj sold electronic gadgets to XYZ Co. c. Not a supply
Ans:- b. Mr. Veer Supply Beer Shampoo to M/s priya d. Either b or c above
c. Vijay Electronics disposed scrap part of electric unit Ans:-
Works Contract Under GST to a scrap dealer 31. Mr. Amar being a managing director of Alpha Project
[Hint: Refer Q.26 & Q.27 of this chapter] d. All of the above Pvt. Ltd. made gifts to his employees worth of INR
24. As per the CGST Act, 2017, the term “works Ans:- 60,000 each for assisting in the architectural work
contract” includes: of his house. Does the same be considered supply?
Schedule - I Activities to be treated as supply even if made without consideration
a. Construction, fabrication, completion, erection, a. Yes, since the value of gift exceeds the provided
installation, etc. of movable property 28. When will the recipient and supplier be treated as limit of INR 50,000
b. Construction, fabrication, completion, erection, related persons under GST? b. No, since the gift is not made in course or
installation, etc. of immovable property a. Where such persons are employer and employee furtherance of business
c. Both (a) and (b) above b. Where one of them directly or indirectly controls c. As per the option of appropriate authority
d. None of the above other d. Either b or c above
Ans:- c. Where such persons are officers or directors of one Ans:-
25. While repairing the factory shed, few goods were another’s business 32. ABC Pvt. Ltd. makes certain supplies to Mr. X and
also supplied along with the labour service. d. All of the above Mr. Z. Both of them hold 51% of the voting rights in
Whether it is a : Ans: the company and exercise major stake in the
a. Composite Supply decision making. Does the same supply stands as

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 related party transaction?
a. Yes, it is related party transaction
b. No, it is not related party transaction
c. As per the opinion of the appropriate authority
d. None of the above
Ans:-
Import of service
33. 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. (I), (ii), (v)
b. (ii), (iii) and (v)
c. (iii), (iv)
d. (iii), (iv) and (v)
Ans:
34. 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.
38
CA VISHAL BHATTAD 09850850800
(2) Import of service with consideration not in course or b. shall attract GST as further supply
furtherance of business.
c. shall attract GST as further supply – such further
(3) Import of service without consideration from a
GST payable by Principal (A Ltd.)
related person in course or furtherance of business.
d. shall attract GST as further supply – such further
(4) Import of service without consideration from a GST payable by Agent (Mr C)
related person not in course or furtherance of business.
Ans:-
a. (1) and (3)
b. (2) and (4) Del-Credere Agent
c. (1), (2) and (3)
37. As compared to normal agent, Del-Credere Agent
d. (4) charges:
Ans:- a. No commission
b. Higher commission
Supply between principal and Agent
c. Lower commission
35. A Ltd. (GST registered in Delhi) has appointed Mr d. Differential commission
C (UP) to act as his agent and supply goods on his Ans:
behalf to buyers in UP. A Ltd. has dispatched first
lot of 10,000 units to Mr C (UP) for sales to buyers 38. The only difference between Del-credere agent
in UP. Such dispatch to Mr C (UP) : and other agent is that DCA charged higher
a. Be treated as ‘supply’ commission than other agents. State true or false
b. Not be treated as ‘supply’ a. True
c. Will be treated as supply subsequently b. False
d. None of the above Ans:
Ans:
36. A Ltd. (GST registered in Delhi) appointed Mr C 39. Mr. A supplies goods to Mr. B who further supplies
(UP) to act as his agent and supply goods on his such goods to Mr. C on behalf of Mr. A. The
behalf to buyers in UP. A Ltd. dispatched first lot consideration for such supply was guaranteed by
of 10,000 units to Mr C (UP) for sales to buyers in Mr. B if not paid by Mr. C. State the relation
UP paying IGST on such dispatch supply. These GST between Mr. A & Mr. B
paid goods were subsequently sold by Mr C (UP) a. Principal Agent
the agent. He issued his invoice to the buyer too. b. Principal - Third Person
Such subsequent sale to buyer - c. Seller - Buyer
a. shall not attract GST as GST has already been paid d. Principal - Del-credere Agent
on such goods Ans:
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CA Final GST Questioner - 1
40. DCA charges interest to the interest to the 44. ABC Ltd. offers a software to businesses for 48. GST is payable on the services provided by the
recipient on short-term transaction based loan smooth processing of returns and accounts. Such employee to the employer in the course of
and such interest amount is ........ in the value of software shall be considered as: employment on:
supply of goods by principal(supplier) to the a. Supply of Goods a. Regular basis;
buyer where invoice was issued in the name of b. Supply of Services b. Contract basis as employed by the company;
supplier by the DCA? c. Does not qualify as supply c. Contract basis as employed by a contractor;
a. included d. None of the above d. None of the above.
b. not included Ans:- Ans:-
Ans: 49. Which of the following activity shall be treated
Schedule II : Activity to be treated as supply of goods or services 45. Temporary transfer or permitting use of neither as a supply of goods nor a supply of
intellectual right or property is classified as: services?
41. Supply of food or drink items in a restaurant as per a. Supply of goods (i) Permanent transfer of business assets where input
CGST Act is------------ b. Supply of services tax credit has been availed on such assets
a. Supply of goods c. Does not qualify as supply (ii) temporary transfer of intellectual property right
b. Supply of service d. Supply on the prior permission of Government (iii) transportation of deceased
c. not a supply under GST Ans:- (iv) services by an employee to the employer in the
d. none of the above 46. Ajay let out his land for tenancy for a period of 3 course of employment
Ans:- years to Mohan. Such tenancy shall be classified as: a. (i) & (iii)
42. Mr. A, being a Director of ABC Pvt. Ltd. Is provided a. Supply of goods b. (ii) & (iv)
a car which he uses for his personal purpose. Does b. Supply of services c. (i) & (ii)
the same classify as supply? If yes under which c. Either of the two d. (iii) & (iv)
group? d. None of the above Ans:-
a. Yes, supply of goods Ans:-
b. Yes, supply of services 50. Mr. A has sold his old furniture of the house. Does
c. Does not qualify as supply Schedule III : Activity not treated as Supply this constitute a supply?
d. None of the above 47. Ram has received a sum of ` 5,00,000 from his a. Yes, it constitute a supply
Ans:- employer on premature termination of his contract b. No, it does not constitute a supply
43. What shall be the proper classification of Renting of employment. The GST implication will be: Ans:-
of immovable property under supply? a. It is not a supply, hence not chargeable to GST.
a. Supply of Goods b. It is a supply without consideration, hence not 51. High sea sales are considered as supply under GST.
b. Supply of Services chargeable to GST. True or False?
c. Does not qualify as supply c. It is a supply, hence chargeable to GST. a. True
d. None of the above d. It is not supply, but exemption is there. b. False
Ans:- Ans:- Ans:-

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 52. Which of the following transactions does not qualify
as supply under GST law?
(I) When the Head Office makes a supply of services to
its own branch outside the State.
(ii)When a person import services without
consideration for the purposes of his business from his
elder brother living outside India.
(iii) Disposal of car without consideration and where
the supplier has not claimed input tax credit on such
car.
(iv) When a principal makes supplies to his agent who
is also registered and is situated within the same
State.
a. (i) & (iii)
b. (I), (ii) & (iii)
c. (iii)
d. (iii) & (ii)
Ans:-
53. Michael Ltd. of US supplies certain goods to ABC
Pvt. Ltd. of Mumbai. Before goods reach Mumbai
port, it supplies those goods to XYZ Pvt. Ltd. by
transfer of documents of title to goods. What kind
of transaction is this?
a. Transfer
b. High sea sales
c. Composite supply
d. Supply
Ans:-
Valuation
54. Mr. X, supplied a laptop for ` 40,000 to Mr. Y along
with a barter of printer, the value of which is
` 4,000 but the open market value of the laptop is
not known. The GST liability will be:
a. Mr. X for ` 40,000 and Mr. Y for ` 4,000
b. Mr. X for ` 44,000 and Mr. Y for ` 4,000
c. Mr. X for ` 36,000 and Mr. Y for ` 4,000
d. Mr. X for ` 40,000 and no GST liability for Mr. Y.
Ans:-
55. Mr. A is a well-known singer. He receives a life-time
achievement award which consist of a memento
and a cheque of ` 10,00,000. It is:
a. Supply and chargeable to GST
b. Supply but not chargeable to GST
c. Not supply and hence not chargeable to GST
d. None of the above.
Ans:-
56. Mr. Vishal has head office in pune and has branches
in state of Gujarat, Goa, and Punjab. Mr. Vishal send
goods to its branch Goa worth ` 2,50,000 in a own
conveyance. Value of conveyance ` 15,00,000 and
With the conveyance some tools and spares parts
are also send worth ` 50,000. Calculate total value
of taxable supply on which GST is payable.
a. 3,00,000
b. 2,50,000
c. 18,00,000
d. 15,50,000
Ans:-
57. Mr. X is a dealer of new cars. He sells new cars for
`8,25,000 agrees to reduce ` 1,25,000 on
surrendering of old car. Mr. Y who intends to buy
new car worth `8,25,000 agreed to exchange his old
car with new car. Under GST law, if Mr. X and Mr. Y
is registered person, who will be liable to pay GST
and what is the value.
a. X on 825000 and Y on 125000
b. X on 700000 and Y on 125000
c. only X on 700000
d. only Y on 125000
Ans:-
Composite & Mixed Supply
58. There is a difference in taxability of goods forming
part of composite supply and mixed supply. Here
are few examples from which you need to identify
which is correct example of composite supply and
mixed supply.
i) Mr. A buys a car and purchases warranty and
maintenance of the car by paying nominal amount.
Car, warranty and maintenance here are a mixed
supply.
ii) Mr. A buys a car and purchases warranty and
maintenance of the car by paying nominal amount.
Car, warranty and maintenance here are a composite
supply.
iii) Mrs. A buys a microwave oven and some utensils
for use in microwave oven. Both microwave oven and
utensils are sold at a single price. Microwave oven and
its utensils here are a mixed supply.
iv) Mrs. A buys chocolates, juices and biscuits from a
shop. All items have different prices. Chocolates,
juices and biscuits are a mixed supply.
The correct examples of composite and mixed supply
are: -
a. i,iv
b. ii,iii
c. ii,iii,iv
d. None of the above
Ans:-

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
59. What shall constitute main item under composite 63. XYZ Pvt. Ltd. manufactures the jeans on order of Answer:-
supply? ABC Pvt. Ltd. Further, after manufacturing, it also 1 d 22 d 43 b
a. Principal Item gets it delivered to ABC Ltd. & gets the in transit
b. Item with Highest tax rate insurance done. What kind of supply is this? 2 d 23 a 44 b
c. As per the option of the taxpayer a. Mixed supply a b b
3 24 45
d. None of the above b. Composite supply
Ans:- c. None of the above 4 b 25 c 46 b
60. In composite supply, the principal supply is supply d. Either a or b above
5 c 26 b 47 a
of goods whereas the ancillary supply is supply of Ans:-
services. Which provision shall apply in respect of 6 d 27 d 48 c
time of supply?
7 a 28 d 49 d
a. Time of supply of service
b. Time of supply of goods b 29 a 50 b
8
c. Either (a) or (b) above
d. None of the above 9 c 30 a 51 b
Ans :-
10 d 31 b 52 c
61. M/s X Ltd. a dealer offer combo packs of shirt,
watch, wallet, book and they are bundled as a kit 11 a 32 a 53 b
and this kit is supplied for a single price as a mixed
12 d 33 c 54 b
supply. Tax rate for shirt, watch, wallet and book
are 12%, 18%, 5% and Nil respectively. The mixed 13 c 34 a 55 c
supply will be taxed at:
a. 12% 14 d 35 a 56 b
b. 18% d d a
15 36 57
c. 5%
d. Nil 16 d 37 b 58 b
Ans:-
17 d 38 b 59 a
62. What kind of supply is this transaction: Food
supplied to the in – patients as advised by the 18 a 39 d 60 b
doctor in the hospital.”
a. Composite Supply 19 a 40 b 61 b
b. Mixed Supply b 41 b 62 a
20
c. Works Contract Service
d. None of the above 21 c 42 b 63 b
Ans:-
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 Case Study:- Q. 2 What is the amount of supply made during the year? Q. 7 Which of the following is supply without
Mr. X(Maharashtra)registered under GST is running a a) 1,31,43,000 consideration (as per schedule I) ?
business from last 40 years, supplying goods all over India. b) 70,30,000 a) supply to seva charity
c) 73,15,000 b) supply to friend
He has a branch in Punjab, Goa, Delhi, Karnataka.
d) 1,30,50,000
He want to increase sale so he had started c) supply to employee
Ans: [Hint: supplies to different states, seva charity & friend]
working with agent (Note 1)also in the Assam, Gujarat d) all of the above
and made a supply through them in their state. Q. 3 What is GST amount payable on sale of Ans:-
Mr. X had want to maintain inventory so that he land? Q. 8 On which of the following activity GST is not
should not loss any customer he has purchase software a) 6, 96,000 payable?
(note2)from his brother who is residing in USA, market b) 10, 44,000 a) supply to friend
value ` 8,00,000 and his old computer with software has c) on sale no need to pay GST only at the time of b) supply to Agent
donated to seva charity trust of Mumbai. Value of purchase need to pay GST c)court fees
computer is ` 65,000. d) none of the above d) supply from his brother
Following supplies made to: Ans:- Ans:-
Punjab – 20,00,000 Q. 4 The amount of GST payable in case of Q. 9 Which of the following activity or transaction is
Goa- 3,80,000 supply made to seva charity is: not a supply as per schedule III?
Delhi- 9,85,000 a) 3250 a)sale of land
Karnataka- 4,65,000 b) 7800 b) court fees paid
Assam- 22,80000 c) 11700 c) both a & b above
Gujarat- 8,55,000 d) none of the above d) none of the above
GST rate is 12% for goods and 18% for service. During the Ans:- [Hint: GST @ 12%] Ans:-
year Mr. X has given goods to his employee on Diwali Q. 5 In case of supply of goods to be used in marriage Q. 10 which of the following is supply of service?
worth ` 28000 also given some goods to use in marriage function of his friend what will be the amount of GST ? a) supply to friend
function of his friend for 4days open market value of a) 34200 b) fees paid to the court
which was ` 2,85,000 (deemed hiring charges). b) 51300 c) supply to employee
Mr. X sold his land in Punjab worth ` 58,00,000. At the c) 14250 d) all of the above
time of sale some issue came and he had paid fees ` 8000 d) None of the above Ans:-
to district court to clear the sale. Answer the following Ans:- [Hint: GST @ 18%]
Q. 6 Purchase of software from brother has
PRACTICE QUESTION (By ICAI)
question.
Note 1: Agent issue own invoice treated as 1. Which one of the following is not a composite
Note 2:license of a pre packed software. a) supply of goods supply:
Q. 1 Which of the following is supply under GST? b)supply of service a. Supply of an air conditioner along with freight,
a) supply to branch b)supply to agent c) supply of both (goods as well as services) insurance and installation
c) supply to friend d) all of the above d) It is not a supply b. Supply of UPS along with external battery
Ans:- [Refer Sec 7 (1)(b)]
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 taxable @ 18%. She has made all supplies within
c. Supply of architect services along with supply of Particulars Amount(`) the State. The carried forward ITC are as under:-
material incidental to his services Value of inter-State outward supply to (I) CGST: Rs. 2,35,000
30 lakh
d. Supply of lodging service by a hotel including registered persons (ii) SGST: Rs. 1,30,000
breakfast Value of intra-State outward supply to
50 lakh (iii) IGST: Rs. 1,00,000
Ans:- registered persons
During the month of Jul-2018, she travelled abroad and
Value of intra-State outward supply to
15 lakh purchased camera for Rs. 5 lakh on which she paid IGST
un-registered persons
2. Which of the following is not covered under of Rs. 90,000. She utilized this camera partly for business
Value of intra-State inward supply from 10 lakh
Schedule III of CGST Act: - purpose and partly for non-business purposes. Calculate
registered persons
(I) Service provided by an employer to his employee on Value of inter-State inward supply from the net GST liability on her output supplies (to be paid in
the occasion of his marriage 5 lakh
registered persons cash) for the month of Jul-2018.
(ii) The functions performed by the members of Value of intra-State inward supply from 2 lakh a. CGST: Rs. 4,32,000; SGST: Rs. 4,32,000; IGST:
municipalities and local authorities un-registered persons Rs. 90,000
(iii) The duties performed by a director in a body IGST credit on capital goods purchased in
1.5 lakh b. CGST: Rs. 1,97,000; SGST: Rs. 3,02,000; IGST:
established by the Central Government the month of july
Rs. Nil
CGST/ SGST credit on other inward
(iv) Actionable claims, other than lottery, betting and 0.5 lakh each c. CGST: Rs. 1,01,000; SGST: Rs. 3,02,000; IGST:
supplies (including credit of Rs. 5,000
gambling Rs. 90,000
each on account of Food and Beverages
a. (i) & (iii) expenses) d. CGST: Rs. 11,500; SGST:Rs. 3,02,000; IGST: Rs. Nil
b. (I) Carried forward credits Ans:-
c. (iii) CGST : ` 2 lakh
d. None of the above SGST : ` 2 lakh 6. Which of the following transactions does not
Ans:- IGST : ` 5 lakh qualify as supply under GST law?
Mr. Kabira has also procured consultancy services from (I) When the Head Office makes a supply of services to its
3. GST compliance rating would be given to whom lawyer for Rs. 1 lakh who is situated in same State in own branch outside the State.
a. Input Service Distributor which Mr. Kabira is registered being taxable @ 18%. (ii) When a person import services without consideration
b. Supplier of Goods and/ or Services whose value of a. IGST: Rs. 2,00,000; CGST: Rs. 2,50,000; SGST: for the purposes of his business from his elder brother
taxable turnover is greater than 20 lakhs Rs. 2,50,000 living outside India.
c. Composition Dealer & Person who is liable to deduct b. IGST: Nil; CGST: Rs. 50,000; SGST: Rs. 2,50,000 (iii) Disposal of car without consideration and where the
TDS/ collect TCS c. IGST: Nil; CGST: Rs. 59,000; SGST: Rs. 2,59,000 supplier has not claimed input tax credit on such car.
d. All of the above d. IGST: Rs. 3,00,000; CGST: Rs. 4,50,000; SGST: (iv) When a principal makes supplies to his agent who is
Ans:- Rs. 4,50,000 also registered and is situated within the same State.
4. Mr. Kabira is engaged in the business of sale and Ans:- a. (i) & (iii)
purchase of handbags taxable @ 18%. Calculate 5. Ms. Chulbuli is registered in Delhi. She has been b. (I), (ii) & (iii)
his tax liability to be paid in cash for the month of engaged in the modeling business. Her taxable c. (iii)
Jul 2018 considering the following details- turnover during the month of Jul-2018 is 48 lakh d. (iii) & (ii)
Ans:-
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 7. Factory that should Not be considered in Car, warranty and maintenance here are a mixed
c. Apportion to the Central Government based on rate
determining whether goods or services are related supply.
equivalent to CGST on similar intra-State supply ans
include-----. ii) Mr. A buys a car and purchases warranty and
Apportionment to the state where such supply takes
maintenance of the car by paying nominal
a. the nature of the goods or services place.
amount. Car, warranty and maintenance here are a
b. the nature of the production processes d. None of the above
composite supply.
c. the type or class of customers for the goods or Ans:-
iii) Mrs. A buys a microwave oven and some utensils
services 11. The provisions of apportionment of tax under IGST
for use in microwave oven. Both microwave oven
d. the type or class of raw material for the goods or also apply to --------
and utensils are sold at a single price. Microwave
services a. Interest
oven and its utensils here are a mixed supply.
Ans:- b. Penalty
8. Meaning of “family” does not include: iv) Mrs. A buys chocolates, juices and biscuits from a
c. Compounding sum realized in connection with tax
a. spouse shop. All items have different prices. Chocolates,
d. All of the above
b. Children juices and biscuitsare a mixed supply. The correct
Ans:-
12. Suppose, One Business Group has 35 Business examples of composite and mixed supply are: -
c. independent parents
Verticals within a state and has to take separate a. i,iv
d. dependent grand-parents
GST registrations under the same PAN. How many b. ii,iii
Ans:-
9. Supply of goods by any unicorporated association or online registration applications with scanned c. ii,iii,iv

body of persons to a member thereof for cash, documents have to be filed by that Business d. None of the above

deferred payment or other valuable consideration Group? Ans:-

is .............
a. Supply of goods
b. Neither as a supply of goods nor a supply of services
c. Supply of services
d/ Either as a supply of goods or as a supply of services
Ans:-
10. Out of the IGST paid to the Central Government in
respect of import of goods or service, if the
registered taxable person does not avail the said
credit within the specified period, what is the
treatment?
a. refund it back to the taxable person
b. Can be claimed after the expiry of the specified
period
a. 35 separate applications in GST REG-01
b. Only one registration application incorporating the
entire business verticals in one go
c. Either of the above at the option of the Business
Group
d. Either of the above at the discretion of the Proper
Officer
Ans:-
13. There is a difference in taxability of goods forming
part of composite supply and mixed supply. Here
are few examples from which you need to identify
which is correct example of composite supply and
mixed supply.
i) Mr. A buys a car and purchases warranty and
maintenance of the car by paying nominal amount.
14. Mr. Z has an agency of wholesale trading of a
particular brand in Gas Stoves for Rajasthan and
Gujarat and has separate proprietorship firms in
each of the two States. In Gujarat, Mr. Z
additionally trades in shoes from the same firm.
In the context of the above information, which of
the following statement is correct?
a. Mr. Z can operate with single registration for Gas
Stoves business for Rajasthan and Gujarat. For Shoes
business, he has to compulsorily take separate
registration since it is different business vertical.
b. Mr. Z will have to get separate registration for each
of the States i.e., Rajasthan and Gujarat for Gas stove
Business. For shoes business, he has an option to
register separate business verticals independently.

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 c. Mr. Z will have to compulsorily take 3 registrations
two for Gujarat (Gas Stoves and Shoes separately) and
one for Rajasthan business (Gas stoves).
d. Mr. Z can operate with single registration for Gas
Stoves business for Rajasthan and Gujarat and Shoes
business for Gujarat.
Ans:-
15. M/s. Jolly Electronics (P) Ltd., is an authorized
dealer of M/s. GG Micro Ltd., located and registered
in Lucknow, Uttar Pradesh. It has sold following
items to Mr. Alla Rakha (a consumer):
Product Amount
refrigerator (500 litres) taxable@18% 40,000/-
Stabilizer for refrigerator @12% 5,000/-
LED television (42 inches) taxaxble @12% 30,000/-
Split air conditioner (2 tons) taxable @28% 35,000/-
Stabilizer for air conditioner taxable @12% 5,000/-
Total Value 1,15,000/-
M/s. Jolly Electronics (P) Ltd. has given a single invoice,
indicating price of each item separately to Mr. Alla Rakha.
Mr. Alla Rakha, has given a single cheque of Rs. 1,00,000/-
for all the items as a composite discounted price. State the
type of supply and the tax rate applicable on the same.
a. Composite supply; Highest tax rate applicable to
split air conditioner, i.e. 28%
b. Mixed supply; Highest tax rate applicable to split air
conditioner, i.e. 28%
c. Supply other than composite and mixed supply;
Highest tax rate applicable to split air conditioner i.e.
28%
d. Supply other than composite and mixed supply;
respective tax rate applicable to each item
Ans:-
16. Where any agent supplies goods on behalf of his
principal:
a. Such agent shall be jointly and severally liable to
pay the GST payable on such goods.
b. The principal shall be jointly and severally liable to
pay the GST payable on such goods.
c. Both (a) and (b)
d. None of the above
Ans:-
17. Which of the following services received without
consideration amount to supply?
1) Import of services by a person in India from his son
well-settled in USA
2) Import of services by a person in India from his
brother well-settled in Germany
3) Import of services by a person in India from his
brother (wholly dependent on such person in India) in
France
4) Import of services by a person in India from his
daughter (wholly dependent on such person in India)
in Russia
a. 1), 3) and 4)
b. 2), 3) and 4)
c. 2) and 3)
d. 1) and 2)
Ans:-
RTP & MTP of ICAI Question May 19
1. M/s. Aircool Ltd., a supplier of air conditioners, is
registered in the State of Maharashtra. It has a
policy to gift an air conditioner to its employees
[residing in Gujarat] at the end of financial year in
terms of the employment contract. The company
installs such air conditioners at the residence of
the employees. During the month of March, 20XX,
the company installed 150 air conditioners at the
residence of these employees. The total open
market value of such air conditioners is ` 52.50 lakh
(excluding GST). The tax rate on such air
conditioners is 28% (14% CGST, 14% SGST and
28% IGST). Compute the GST liability of M/s.
Aircool Ltd., if any.
(a) ` 7,35,000 - CGST, ` 7,35,000- SGST
(b) ` 14,70,000 - IGST
(c) Nil
(d) None of the above
Ans:-
2. Mr. James Bond is a registered person under GST in
the State of Maharashtra who sells footwear to his
customers locally within the same State. He has
been appointed as an agent by M/s. Toto Shoes
Ltd., a company registered under GST in the State
of Karnataka. During a financial year, M/s. Toto
Shoes Ltd., sends taxable goods worth ` 5.00 crore
from its Bengaluru store to Mr. James Bond who
sells such goods for ` 5.00 crore by raising invoices
using the GSTIN of M/s. Toto Shoes Ltd. Mr. James
Bond receives a commission of ` 60.00 lakh from
M/s. Toto Shoes (P) Ltd., during the said financial
year. Compute the value of supply of Toto Shoes

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 (P) Ltd. and Mr. James Bond for the financial year. (b) Unsecured debts Answer:-
(a) M/s. Toto Shoes (P) Ltd.: Nil and James Bond: (c) Right to participate in the draw to be held in a Case Study Practice Question RTP & MTP
` 5.6 crore lottery of ICAI & CMA
(b) M/s. Toto Shoes (P) Ltd.: ` 5 crore and James (d) Growing crops. Question
Bond: ` 5.6 crore (c) M/s. Toto Shoes (P) Ltd.: ` 5 Ans:-
crore and James Bond: ` 60 lakh 1 d 1 b 1 c
(d) None of the above 5. GST is payable on the services provided by the
2 c 2 b 2 c
Ans:- employee to the employer in the course of
employment on: d 3 d 3 d
3
3. Mr. Manubhai and Mr. Anubhai are two brothers (a) Regular basis;
running a business of supplying lubricants located in (b) Contract basis as employed by the company; 4 b 4 b 4 a
the State of Gujarat in their company, M/s. Ambani (c) Contract basis as employed by a contractor; d c
5 b 5 5
Lubricants (P) Ltd. On death of their respected father, (d) None of the above.
the two brothers have divided their business. However, Ans:- 6 b 6 c
they have signed an agreement that Mr. Anubhai will
7 a 7 d
not enter into business of supplying lubricants similar
to business done by M/s. Ambani Lubricants (P) Ltd. 8 c 8 c
run by Mr. Manubhai, for which Mr. Manubhai will pay
9 c 9 a
him ` 2.5 crores as a lump sum payment. State whether
transaction entered through the above agreement 10 c
a 10
constitutes supply under CGST Act, 2017 or not.
(a) Yes, supply of goods by Mr. Manubhai. 11 d
(b) Yes, supply of goods by Mr. Anubhai.
12 a
(c) Yes, supply of services by Mr. Manubhai.
(d) Yes, supply of services by Mr. Anubhai. 13 b
Ans:-
14 b

15 d
RTP of CMA Dec. 18
4. Choose the correct answer with justification/ 16 c
workings wherever applicable:
17 a
(i) Goods under CGST Act excludes:
(a) Securities

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1