VG STUDY HUB CA VIVEK GABA GST TEST - 2

GST TEST - 2
1. Subject-matter of laws made by Parliament and by legislature of States define
under article ________
a) 246A
b) 246
c) 245
d) 279A

2. Taxes on Income other than agriculture income prescribed under _______

a) Entry No 82 on State List
b) Entry no 82 of Union list
c) Entry no 82 of concurrent list
d) Entry no 46 of state list

3. Direct tax is ________ in nature & Indirect Tax is _________ in nature.

a) Regressive, Progressive
b) Progressive, regressive
c) Good ,Bad
d) None of the above

4. Department of Direct Tax is _______ & Department of IDT is _______

a) CBDT, CBEC
b) CBIC, CBDT
c) CBDT, CBIC
d) CG, SG

5. Constitution (122nd Amendment) Bill,2014 received the assent of the President Of

India on ________
a) 8th September, 2016
b) 10th September, 2016
c) 12th April, 2017
d) 8th September, 2017

6. GST Council was formed on 10.09.2016 & notified on 12.09.2016

a) 10.09.2016 , 12.09.2016
b) 12.09.2016 , 10.09.2016
c) 10.09.2017 , 12.09.2017
d) None of the above

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VG STUDY HUB CA VIVEK GABA GST TEST - 2

7. GST is _________
a) Gross value tax
b) Value added tax
c) Both a & b
d) None of the above

8. ____ States and _______ Union Territories (with state legislatuire) will be having
their respective SGST Acts]
a) 28 States, 3 UT
b) 29 States, 5 UT
c) 28 States, 7 UT
d) None of the above

9. Inter-State Supply defined under section ________?

a) Section 7 of CGST Act, 2017
b) Section 7 of IGST Act, 2017
c) Section 8 of IGST Act, 2017
d) Section 8 of CGST Act, 2017

10. Intra-State Supply defined under section ________?

a) Section 7 of CGST Act, 2017
b) Section 7 of IGST Act, 2017
c) Section 8 of IGST Act, 2017
d) Section 8 of CGST Act, 2017

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