Sr. No.

Question Answer1 Answer2 Answer3 Answer4 Correct Option

Renting of immovable property is--------- Supply of goods Supply of services supply of goods & Contract work
2
1 services
2 Officers or directors of one another's business are treated as------- Principals Related persons Agents Dinstinct persons 2
Services by any court or Tribunal established under any law for the time Supply of goods Supply of services Neither supply of supply of goods &
being in force is ------- goods nor a supply services 3
3 of services
Establishments under a single PAN but registered separately are treated Principals Related persons Agents Distinct persons
4
4 as---------
Gift not exceeding Rs.---------in value in a financial year by an employer 2,00,000 1,50,000 1,00,000 50,000
to an employee shall not be treated as supply of goods or services or both. 4
5
Hire purchase of goods is ---------- Supply of goods Supply of services Supply of goods & Contract work
1
6 services
Which tax rate would be applicable in case of Composite supply? Tax rate applicable on Tax rate applicable on Tax rate applicable Tax rate
Principal supply respective supply on applicable on 1
7 ancillary supply identical supply
Which tax rate would be applicable in case of Mixed supply? Tax rate applicable on Tax rate applicable on Tax @ 18% Tax @ 28%
supply attracting the supply attracting the 2
8 lowest rate of tax highest rate of tax
Charger supplied alongwith mobile phone is an example of ------------ Mixed Supply Composite Supply Inward Supply Exempt Supply
2
9
10 Supply of laptop and printer for a single price is an example of-------- Mixed Supply Composite Supply Principal Supply Exempt Supply 1
Sale by the builder after the completion certificate is obtained will be----- Exempt Taxable Partly Taxable Partly Exempt
1
11 ----supply
12 Supply should be in the course of business of the --------- Supplier Recipient Related person Distinct person 1
13 Job work performed by a job worker is ---------supply of service Exempt Taxable Partly Taxable Partly Exempt 2
Transportation of passengers by-------are exempt from GST Railway in first class Metro Railway in an air- Radio taxi
2
14 conditioned coach
Distribution of electricity by a distribution utility is a ------supply. Taxable Supply Nil rated Supply Non-Taxable Supply Exempt Supply
4
15
Taxable Supply Nil rated Supply Non-Taxable Supply Exempt Supply
Supply of Petroleum products is a ----------supply 3
16
17 Exemption should be on the recommendation from the -------- GSTN GST Council Central Government State Government 2
Services by an artist by way of a performance in folk or classical art
forms of music , if the consideration charged for such performance is not Rs. 100000 Rs. 150000 Rs. 250000 Rs.500000 2
18 more than …......are exempt
Services by a hotel for lodging purposes, having value of supply of a unit Rs.1,000 Rs.1,500 Rs. 2,500 Rs. 5,000
1
19 of accomodation below -------per day are exempt
Services provided by the Central Government , where the consideration Rs. 5,000 Rs.10,000 Rs.15,000 Rs.25,000
1
20 for such services does not exceed-------are exempt.
Services by way of right to admission to a dance are exempt if the Rs. 500 Rs. 1,000 Rs. 2,500 Rs. 5,000
1
21 admission ticket per person is not more than-----
 Which of the following services provided to an educational institution Transportaion of staff Cleaning of the school Services relating to All of the above
are exempt from GST? of the school conduct of higher 4
22 secondary exams
Which of the following income or activities is liable for GST? Salary Salary and allowances Services by court Sale of jewellery
4
23 of MPs
Which of the following services provided by Department of Posts are Speed posts Life Insurance Express parcel posts Operation of
exempt from GST? Saving bank 4
24 account
Services provided by the Central Government to a business entity with Rs. 10,00,000 Rs. 20,00,000 Rs. 25,00,000 Rs.40,00,000
an aggregate turnover of up to ---------in the preceding financial year are 2
25 exempt
26 The value of supply of goods and services shall be the ------ Maximum retail price Market value Transaction value Retail sale price 3
Which of the following shall not be included in value of supply? Interest GST Late fee Commission paid
on the instruction 2
27 of supplier
Subsidies provided by the Central or State Government shall-------------- be excluded from the be included from the Require no be included or
value of taxable value of taxable supply adjustment excluded from the
1
supply value of the
28 tacxable supply
Packing charges charged by the supplier to the recipient of a supply is----- Included Excluded Ignored Proportionately
1
29 ---in the taxable value of supply included
When can the transaction value be rejected for computation of value of When the buyer and When the buyer and It can never be When goods are
supply? seller are related and seller are related or rejected sold at very low
1
price is not the sole price is not the sole margins
30 consideration consideration
Trade discount given in the invoice is -------in the taxable value of supply Included Not included Proportionately Sometime included
2
31 included
Which deduction is allowed from the Transaction Value? Freight charges Incidental expenses Amount paid by Discount offered
customer on behalf to customers
4
of the supplier subject to
32 conditions.
Interest or late fee or penalty for delayed payment of any consideration Shall be excluded Shall be included in the Shall require no Can be included
for any supply--------------- from the value of value of taxable supply adjustment or excluded from
2
taxable supply the value of the
33 taxable supply
Persons shall be deemed to be "Related Persons" if any person directly or 25% 26% 51% 75%
indirectly owns,controls or holds---------or more of the outstanding 1
34 voting stock or shares of both of them.
Services provided by the Indian Institute of Management , by way of ----- Two Three Four Five
4
35 --year integrated programme in Management are exempt
A dealer has charged Rs. Rs. 2,36,000 inclusive of 9% CGST & 9% Rs. 2,00,000 Rs. 1,64,000 Rs. 2,78,480 Rs. 2,50,000
1
36 SGST. The value of supply will be --------------
 Contracted value of supply of goods including CGST @ 9% and SGST
@ 9% is Rs. 23,60,000.The contracted value of supply includes -cost of
primary packing Rs.50,000 and cost of protective packing at recipient's Rs. 23,90,000 Rs. 24,10,000 Rs. 24,40,000 Rs. 20,00,000 4
request for safe transportation is Rs.30,000 .Determine the value of
supply as per the provisions of section 15 of the CGST Act,2017.
37
XYZ, a trader has agreed to supply certain imported goods for
Rs.30,00,000 + Basic Customs Duty (BCD) of Rs.3,00,000 to XYZ. Rs. 33,00,000 Rs. 27,00,000 Rs. 30,00,000 Rs.35,00,000 1
38 What is the transaction value for charging GST at the applicable rate?
ABC Ltd. provides you the following information relating to goods
supplied to PQR Ltd. List price of the goods exclusive of taxes and
discounts is Rs. 1,52,000.,Special packing at the request of customer to
be charged to the customer Rs. 10,000. Duty levid by Muncipal authority
is Rs. 8,000, CGST and SGST charged in invoice is Rs.27,360. Subsidy Rs. 2,02,800 Rs. 1,82,800 Rs. 1,84,560 Rs. 1,75,440 4
received from a NGO (the list price of Rs. 1,52,000 is after considering
the subsidy) Rs. 10,000. ABC Ltd. offers 3% discount on the list price of
the goods. Determine the value of taxable supplies made by ABC Ltd.
39
Calculate the value of taxable supply from the following information:
Price of machinery excluding taxes but before cash discount is
Rs.3,00,000, Transit insurance Rs. 5,500, Packing expenses Rs. 4,500,
Extra design charges Rs. 10,000 and freight charges Rs.6,000.Cash
discount @ 2% on price of machinery has been allowed to customer at
the time of supply and also recorded in invoice.CGST @ 9% & SGST
@9%.
Rs. 3,20,000 Rs. 3,32,000 Rs. 3,26,000 Rs. 3,19,480 1

40
Toll receipts from highway of Mumbai to Pune is Rs. 50,00,000 and
commission earned on toll receipts is Rs. 5,00,000 . The value of taxable Rs. 50,00,000 Rs. 45,00,000 Rs. 5,00,000 Rs. 55,00,000 3
41 supply will be -----------
Where a TV set is sold for Rs. 50,000 along with the exchange of an old Rs. 50,000 Rs. 65,000 Rs. 50,000 for the Rs. 15,000 for the
TV set and if the price of the new TV set without exchange is Rs. supplier supplier
65,000, the taxable value for GST purpose would be ------------. and Rs. 15,000 for and Rs. 50,000 2
the for the
42 customer. customer.
 Belapur Post office provided basic mail services of Rs. 2,50,000 and 6,00,000 2,50,000 3,50,000 1,00,000
Speed post services of Rs. 3,50,000. The value of taxable services will 3
43 be Rs.-----------------
Transaction value of supply includes----------- Subsidies Incidental charges Taxes, duties other All of the above
4
44 than GST
LMN Ltd entered into a contract with Mr. Abhay for supply of goods Rs. 3,00,000 Rs. 3,24,100 Rs. 3,04,100 Rs. 3,14,100
worth Rs. 3,00,000. Mr. Abhay incurred the following expenses to
complete the sale:
Inspection charges Rs. 1,000, Freight Rs. 2,000, Testing charges Rs.
2
1,500, Insurance charges Rs. 2,500, Loading charges Rs. 2,100 ,
packaging expenses Rs. 5,000.Mr. Abhay also received subsidy of Rs.
10,000 from the Bharat Manufacturer's Assosciation per transaction .
45 Determine the value of taxable supply.
M/s ABC enterprises sold a car to Mr. Dixit at Rs. 5,00,000 in exchange Rs. 5,00,000 Rs. 2,00,000 Rs. 7,00,000 Rs. 3,00,000
of his old car worth Rs. 2,00,000. Calculate the value of supply if open 3
46 market value of the car is not known.
Ms.Nisha entered into a contract with Ms. Asha for supply of machine. Rs. 7,21,000 `Rs. 8,16,000 Rs. 7,56,000 Rs. 7,14,500
Calculate value of supply from the following information:
(1) Value of machine(including SGST @14% and CGST @ 14% Rs.
8,32,000 (2) Taxes other than CGST and SGST charged separately by
Ms.Nisha Rs. 37,500. (3) Expenses incurred by Ms.Asha on behalf of
Ms.Nisha - Pre-installation consultancy Rs.7,500 , Commission Rs.
3
13,500, Designing charges Rs. 6,000 (4) Subsidy received from Central
Government Rs. 60,000 ,subsidy received from Mumbai Merchant
Association Rs. 35,000 and customised packing charges paid by Ms.
Nisha on request of Ms. Asha Rs.6,500.

47
LMN , a trader provides the following information: Value of supply of Rs. 5,00,000 Rs. 5,20,000 Rs. 4,80,000 Rs. 5,10,000
goods if payment is made by 25.02.2022 Rs. 5,00,000. Interest for
delayed payment of consideration if payment is made after 25.02.2022
2
but before 25.03.2022 Rs. 20,000.
Determine the value of supply if payment is received by LMN on
48 05.03.2022
Ms. Harshada purchased a car worth Rs. 5,00,000 plus CGST @9% & Rs. 6,37,200 Rs. 6,19,500 Rs. 5,25,000 Rs. 5,00,000
SGST @9% from Mr. Kishor. She also paid Rs. 40,000 towards car
accessories which were not included in the price. A discount of Rs.
3
15,000 was given by Mr. Ashok at the time of sale of car. Calculate the
value of taxable supply.
49
Mr. Krishna has received a sum of Rs. 3,50,000 from his employer on Rs. 3,50,000 It is not supply hence Rs. 3,00,000 Rs. 2,50,000
premature termination of his contract of employment. What is the receipts are not liable 2
50 amount of receipts are liable to GST? to GST
 Mr. P purchased goods worth $10,000 from Japan and sold it to Mr. It is a supply of goods It is a supply of services It is neither supply Exempt Supply
John in USA, without bringing the goods in India.What is the nature of of
3
activity? goods nor supply of
51 services
Mr. sanjay sold goods worth Rs. 1,53,600 inclusive of 14% CGST and Rs. 1,53,600 Rs. 1,20,000 Rs. 1,96,608 Rs. 1,75,104
2
52 14% SGST. The basic price of goods will be
PQR enterprises has closed down his business but was left with certain It is a supply of goods It is a supply of services It is neither supply Exempt Supply
capital goods and input forming part of the assets of the business carried of
1
on by him.The closure of the business is due to his ill health.What will goods nor supply of
53 be the nature of transaction? services
X purchased a washing machine from Croma. He also gets warranty and Exempt Supply Principal Supply Mixed Supply Composite Supply
a maintenace contract with the washing machine. What is the kind of 4
54 supply?
Mr. Anil is selling hampers consisting of canned foods, sweets, Exempt Supply Principal Supply Mixed Supply Composite Supply
3
55 chocolates, cakes and dry fruits on diwali.What is the kind of supply?
Admission to IPL match is Rs. 150 and entertainment tax is Rs. 50. Rs. 200 Rs. 150 Rs. 50 Nil
4
56 What is transaction value for calculating GST?
M/s Desai & Co. , an audit firm based in Mumbai undertake an audit Rs. 5,00,000 Rs. 5,15,000 Rs. 5,90,000 Rs. 6.07,700
assignment of his client based in Delhi. The contract mentioned about
the audit fees of Rs. 5,00,000 and arrangement of taxi by the client which
2
may be worth Rs. 15,000.
Determine the transaction value on which M/s Desai & Co., is liable to
57 pay GST.
List price of the goods exclusive of taxes and discount is Rs. 4,00,000., Rs. 4,67,000 Rs. 4,45,000 Rs. 4,55,000 Rs. Rs. 4,75,000
Taxes levid by Muncipal authority is Rs. 45,000, Packing charges Rs.
10,000 not included in the list price.Subsidy received from NGO is Rs.
1
20,000. The list price of Rs. 4,00,000 is after considering such subsidy.
Company offers 2% discount on the list price. Determine the value
58 taxable supply.
M/s Tata enterprises sells mineral water bottles, with MRP Rs. 20 per Rs. 40,000 Rs. 32,000 Rs. 8,000 Rs. 48,000
bottle. However customer gets a discount of Rs. 4 per bottle. M/s Tata
2
enterprises sold 2,000 bottles in the month of January, 2022. What is the
59 transaction value?
Basic price of tobacco is Rs. 1,00,000., Excise duty @ 30% and CGST is Rs. 1,00,000 Rs. 1,30,000 Rs. 1,66,400 Rs. 1,58,000
3
60 @ 14% & SGST @14%. Calculate the invoice value.
A casual Taxable person has to submit application for
1
61 registration in form _______ GST REG - 01 GST REG - 02 GST REG - 03 GST REG - 04
The goods and service tax identification number is a _______ digit
12 13 14 15 4
62 unique number.
The first 2 character of the goods and service tax
3
63 indentification number represent _______. Village code District Code State Code National Code
The goods and service tax identification number
4
64 contain the _____________. TAN TIN DIN PAN
 A registered person eligible to obtain separate registration for business
vertical shall have
GST REG - 01 GST REG - 02 GST REG - 03 GST REG - 04 1
to submit the application in form ________ , separately for each
65 business vertical.
66 The person becomes liable for registration with in _____days.
30 45 60 90 1
Aggregate turnover will be computed on all India
3
67 basis for same _________________. TAN DIN PAN HSN
Mr. Y of Pune receives order from Mr.Z of Solapur, for supply of
certain goods.
2
The delivery of goods taken by Mr.A from Ratnagiri, in Mumbai ,on
68 behalf of Mr.Z of Solapur.Dertermine the Place of Supply. Pune Solapur Ratnagiri Mumbai

A Ltd of Nashik sells certain goods to Y Ltd.ofPune, delivery of goods registered 3

69 terminated in Y Ltd.'s Mumbai office.Dertermine the Place of Supply. Nashik pune Mumbai address of A Ltd
Mr. Raja of Mumbai travels to Delhi via Gujarat and Purchases a car
from M Ltd having Registered office in Bihar.Determine the place of 4
70 Supply. Mumbai Gujarat Bihar Delhi
Mr. Raj of Goa, places an order to Mr. Ravi of Sangli for installation of
machinery in Delhi. Mr.Ravi purchased various parts of machine from
Bihar and arranges for installation of the machinery in Delhi.Dertmine 3
the place of supply.
71 Goa Sangli Delhi Bihar
Apollo Hospital Ltd. registered at New Delhi, Provided health-care
services to K Ltd.having Registered office at Mumbai.These services At the descretion
3
were provided to their officers in Jamnagar(Gujarat) .Dertmine the of
72 place of supply. New Delhi Mumbai Jamnagar service provider
Mr. A, a Chartered Accountant of Pune , (registered peson ) Provides
consultancy
services to Mr.B of Mumbai( Ungistered person)on the request of C of
1
Nashik.
Address of Mr. B is not Available with Mr.A. Dertermine the Place of Cant be
73 Supply. Pune Mumbai Nashik dertmined
Mr.Zubin, a consulting engineer based in Mumbai rents a house located At the descretion
in Pune from Mr. Yezdi of Surat (Gujarat). Dertermine the Place of of 2
74 Supply. Mumbai Pune Surat Landlord
Mr.Ganesh Travelling from Mumbai to Delhi by Rajdhani express orders
a food at surat.He ate the food when the train halted at 2
75 Vadodara.Dertermine the Place of Supply. Delhi Mumbai Surat Vadodara
Ms. Tanuja , a makeup artist and hair specilist residing at Panji (Goa),
travels to Mumbai for hair dressing of Ms.Kavita, a Model based in At the desretion of 3
76 Pune. .Dertermine the Place of Supply. Panji Pune Mumbai supplier
As per the
Mr.Sudesh, a resident of Mumbai, buys a ticket for IPL organised at choice of 2
77 Pune by BCCI based in New Delhi.Dertermine the Place of Supply. Mumbai Pune New Delhi the recipient
 Grand wedding planners based at Mumbai is hired by Mr.Rajesh of
Rajkot (Gujarat).
( unregistered person) to plan and organise his wedding at Hotel Burj As per the 2
Khalifa at Dubai.part payment of event made at Mumbai .Dertermine the choice of
78 Place of Supply. Mumbai Rajkot Dubai the recipient
Mr.Jayesh from Gandhinagar ,Gujarat flies on an Airjet flight from As per the
Gandhinagar to Goa via Mumbai, Mr. Jayesh orders for food on flight at choice of 1
79 Mumbai. The place of supply of food is------- Gandhinagar Goa Mumbai the recipient
PD Ltd. a Telecom Company registered in Srinagar (Jammu & Kashmir)
installs a D2H connection of Airtel Ltd. Bangaluru for M/s Soundproof,
a company registered in Mumbai for their factory in Deolali (Nasik). 4
Determine the place of supply.
80 Srinagar Bangaluru Mumbai Deolali
Make Eventers , an event management company from Ahmedabad
(Gujarat), organises Events for M/s JK Jewellers of Jodhpur
4
,Rajasthan(registered person) at Ahmedabad, Mumbai and
81 Dubai.Dertermine the Place of Supply. Ahmedabad Mumbai Dubai Jodhpur
PP Planners of Bengaluru(karnataka) is hired by Mr.Rakesh As per the
(unregistered person) in Cochin(Kerala) to organise wedding function for choice of 2
82 his son in China.Dertermine the Place of Supply. Bengaluru Cochin China the Supplier

M/s Buildwell Engineering Consultants, ( registered person) from Either Mumbai or

Panipat in Haryana, provided architectural services to Taj India Ltd.( Udaipur at the
Panipat Mumbai Udaipur 2
registered person) in Mumbai,for its hotel to be constructed at Udaipur option of the
(Rajsthan).Determine the place of supply of architectural services recipient
83 provided by M/s Buildwell Engineering Consultants to Taj India Ltd.
ABC Ltd of Delhi(unregistered person) has entered into a contract with
KSM .Training Ltd. of Mumbai for training and performance appraisal
of its employees. 2
The services were performed at Nainital Training Centre of KSM Billing Address
84 Training Ltd. Determine the place of supply of services. Mumbai Nainital Delhi of recipient
inward supplies
Inter-Sate under reverse
4
All taxable Exempt supplies charge
85 Aggregate Turnover does not include ______________. supplies Supplies machanism
2 characters for 10 characters 1 character for 1 checksum
GSTIN does not contain the following: 3
86 the State code for PAN the entity code character

A casual taxable person started business on 15/05/2022. Identify the date 10th May 21st May 30th may 30th April 1
87 within which he shall apply for registration___________________ 2022 2022 2022 2022
_____________is the application form for registration of a Non-Resident
4
88 Taxable person. GST REG-4 GST REG-5 GST REG-01 GST REG-09
 Mr. A, dealer in interstate taxable supply, started business on
1/05/2021.What is the last date within which Mr.A should apply for 1
89 registration? 30-05-2021 31-05-2021 29-06-2021 02-04-2021
Calculate Aggregate Turnover: Supply by Head office to mumbai
branch Rs.2,50,000. Supply of Exempted goods from GST
Rs.1,00,000.Supply of goods acting as agent on behalf of principal Rs.7,00,000 Rs. 8,61,000 Rs.7,36,000 Rs.6,25,000. 1
Rs.1,50,000.Supply of goods inculsive of GST @18%
90 Rs.2,36,000.Supply of goods under Reverse Charge Rs.1,25,000.
Person making person exclusively
Casual taxable
interstate taxable Input Service supplying non- 4
person
91 Which of the following person is not liable for Registration under GST? supply distributor taxable goods.
E-Rejection
E-Clarifiacation 1
92 FORM GST REG-02 issued for _______________. E-acknowledgement E-Notice order
Valid till it is
No Validity 3
93 What is the validity of the registration certificate? One year cancelled Five years
Electronic Liability
The amount deposited as advance deposit of tax by casual taxable person Electronic Electronic Credit Electronic cess 1
Ledger
94 at the time of registration is credited to ____________________. Cash Ledger Ledger ledger
Where the application for grant of registration has been approved,
certificate of registration in form __________is made available to the 3
95 applicant on the common portal. GST REG-03 GST REG-05 GST REG-06 GST REG-07
Mr.X started business on 01/05/2021.He become liable for registration
on 10/05/2021.He Applied for registration on 15/05/2021. His
2
application got accepted on 18/05/2021.Waht would be the date of
96 Registration?. 01-05-2021 10-05-2021 15-05-2021 18-02-2021
Calculate Aggregate Turnover: Supply made within state Rs.5,00,000.
Taxable purchase from other state Rs.3,00,000.
3
Supply to Dubai Rs.10,00,000. Exempt supply to Goa Rs.15,00,000.
97 Inward supply from Nanded Rs.3,50,000. Rs.36,50,000 Rs.33,50,000. Rs.30,00,000 Rs.33,00,000
Ramesh Enterprises is engaged in supply of taxable goods worth
Rs.20,00,000 in Maharshtra. He also supplies taxable goods worth
Rs.8,00,000 to Suresh Enterprises located in Jabalpur(Madhyapradesh).
2
Is he liable for registration? Reason? No, Turnover not No, Inter-state
Yes, as turnover has crossed Rs. supply not crossed
98 crossed Rs. 20,00,000 Yes, Inter-state supply 40,00,000 Rs. 10,00,000
Mr Rai of Nagaland is engaged in supply of taxable goods and services.
4
99 What is applicable threshold limit for Registration ? Rs.25,00,000 Rs.40,00,000 Rs.20,00,000 Rs.10,00,000
An Agriculiturist to
the extent of supply E-commerce Input Service Non-Resident 1
100 Which of the following is not liable to get registered under SGST Act? out of cultivated land operator Distributor taxable person
Permanent
Mobile
Which of the following is not required while making application Account e-mail 1
Number
101 for Registration under GST? AADHAAR Number Number address
 3
102 The form informing the applicant of the rejection of application is--------- GST REG-08 GST REG-07 GST REG-05 GST REG-06
Mr. Vikas has changed the legal name of the business on
1/05/2021.Determine
2
the correct date within which he is required to make e-application for
103 amendment in certificate of Registration. 07-05-2021 15-05-2021 30-05-2021 29-05-2021
Business
change in the amalgamated Change in the
4
constitution of with other Business legal name of the
104 This can not be the reason for cancellation of certificate of registration. the business. legal entity. demerged. business.

Application for restoration of cancellation of registration can be made to 2

105 the proper officer within ------days of cancellation. 15 30 45 60
Reverse charge means the liablity to pay tax by the ____________ of Agent of agent of
recipient 3
106 supply of goods and services. Supplier Supplier third person
________ means supply of goods or services which constitutues the
predominant element of a composite supply and to which any other 3
107 supply forming part of that composite supply is ancillary. Reverse chaarge Recipient Principal supply supplier
Fixed Deposit
3
108 which one of the following is not a 'Actionable Claim'? unsecured loan Bill of Exchange cash in hand Receipt
the place of
Recipient of supply of
4
suppplier of service is service is service is supplier of service
109 Import of services does not include____________. located ouside India. located in India. in India. is located in India.
Recipient of the place of
suppplier of service is supply of suppplier of
4
service is located located service is service is located
110 Export of services does not include______________. in India. outside India. outside India. outside India.
____________mean the person supplying the goods or services or both
and shall include an agent acting as such on behalf of such supplier in 2
111 relation to the goods or services or both supplied. recipient supplier taxable person person

___________ means any person who owns, operates or manages digital

electronic facility or platform for electronic commerce. E-commerce 2
112 E-Commerce operator recipient supplier
Alcoholic liquor for
113 GST is not levied on _____ Stationery Cosmetics human consumption Silk 3
____ is levied on inter-state supply of goods and/or services in Union
114 Territory CGST SGST UTGST IGST 3
115 GST is a ____ based tax Compensation destination Network Buyer 2
Union Finance Ministry of Central Board for
116 _____ is the chairperson of the GST Council Minister State Finance Minister Commerce Direct Taxes 1
117 India has adopted _____ GST Model Single Dual Three tier Multiple tax 2
 Harmonised System
118 _____is used for classifying goods under GST Tariff code GST network of Nomenclature Customs Code 3
119 _____ is a State Tax which is not subsumed under GST Customs duty Stamp duty Purchase Tax Octroi Duty 2

eliminate cascading exempt goods and

120 GST aims to __ impose multi stage tax promote export effect of taxes services from tax 3
121 In India exports are ___ taxed heavily exempt taxed at 18% zero rated 4
____ is an electronic document generated on GST Portal evidencing
122 movement of goods E-Portal E-Way Bill E-Gatepass E-pay 2
______is constituted by Central government to ensure that prices remain Anti dumping Anti profiteering anti dealer anti-trust
123 under check mechanism mechanism mechanism mechanism 2
124 GSTN stands for GST Nation GST network GST Notice GST Net 2
Whole of India Whole of India Whole of India
excluding Jammu and excluding Union including Union
125 GST applies to ____ Kashmir Territories Territories Whole of India 4
126 In IGST, 'I' stands for ____ Internal Integrated Inquiry Integral 2
127 ____ is a Central Tax which is not subsumed under GST Customs duty VAT Service Tax Excise Duty 1
On transfer of Risks
and Rewards of
on receipt of payment At the time of removal goods to the On movement of
128 Tax invoice must be issued _____ for supply of goods recipient goods 2
In case of cessation of supply of services before completion of supply the
invoice to the extent of supply made before cessation should be issued Date when supply
129 on Date of invoice Date of payment Date of voucher Date ceases 4

Date of entry in
books of account
Date of payment Date of deposit of or date of payment
credited in bank cheque into bank Date of entry in whichever is
130 The date of receipt of payment is _____ account account books of account earlier 4
Mr Aman sold goods to Mr Bimal .Determine Time of supply as per
Section 12 of CGST Act 2017 in case supply involves movement of
goods .Date of Removal -1st October 2021. Date 0f Invoice -2nd
October 2021, Date when goods are made available to recipient 3rd 15th November
131 October 2021 ,Date of payment 15th November 2021 . 1st Ocober 2021 2nd October 2021 3rd October 2021 2021 1

M/s ABC HUF removed goods worth Rs . 5 Lakhs on 19th June 2021,
Part payment received on 21st June 2021 and balance payment on 2nd
July 2021 (Book entry and realisation in bank on same day).Invoice is
132 issued on 19 June 2021.The time of supply will be 19th June 2021 21st June 2021 19th July 2021 21st July 2021 1
_____in relation to goods means dispatch of goods for delivery by the
133 supplier Movement Removal Supply Sale 2
 Earlier of date of
Date of receipt of Date of debit in invoice or date of
134 The Time of supply of service will be ___ if invoice is issued on time Date of invoice payment books of accounts receipt of payment 4
A contract by an office with a drinking water supplying firm for supply
135 of mineral water jars on all working days is an example of ____ Continuous supply Recurrent supply Non recurring supply Regular supply 2
Goods are sent by Mr. Yash on sale on approval or return basis to Mr.
Kailash on 22-4-2021. The supply gets confirmed and invoice is issued
on 20-8-2021. Payment is made on 23-11-2021. Time of Supply will be
136 ___ 20-08-2021 22-04-2021 23-11-2021 20-09-2021 1
Earlier of date of
provision of
Date of provision of Date of receipt of service or date of
137 The time of supply of service will be ___ if invoice is not issued on time service payment Date of invoice receipt of payment 4
Reliable inds, a readymade garment manufacturer issued a voucher
worth Rs 2000 on 10th July 2021 to their prospective customer for
enabling them to buy readymade garments manufactured by them from As per the As per the
their shop. Customer purchased readymade garments on 20th august Discretion of discretion of the
138 2021.Determine the Time of Supply 10th July 2021 20th August 2021 Reliable inds customer 1
Earlier of Date of Later of date of
issue of voucher or issue of voucher
The time of supply of vouchers in respect of services when the supply Date of issue of Date of redemption of date of redemption or redemption of
139 with respect to voucher is identifiable is ____ voucher voucher of voucher voucher 1

Bee Ltd in India and Zee Ltd in USA are associated enterprises and Zee
Ltd provides some technical services to Bee ltd in India. Date of supply
of services 16 th December 2021. Date of invoice 19 December 2021 .
Date of entry in books of accounts of Bee Ltd - 30th December 2021,
140 Date of payment by Bee ltd 23rd March 2021. Time of supply will be 16th December 2021 19th December 2021 30th December 2021 23rd March 2021 3
Mr Ravi sold goods to Hari .The time of supply in case supply does not
involve movement of goods will be ____ if date of delivery is 2nd May
2021 (when goods are made available to the recipient). Date of invoice is
141 3rd May 2021, Date of receipt of payment is 15 June 2021 2nd May 2021 3rd May 2021 15th June 2021 1st June 2021 1
Date on which
supplier receives
Time of supply related to addition in value of supply by way of Interest Date of payment for such additional Date of credit on
142 or late fees or penalty for delayed payment is ____ Date of invoice goods payment bank account 3
The tax invoice for supply of services needs to be issued either before
143 the provision of services or within ____ days 30 60 120 15 1
144 Composition Scheme is _____ Optional Compulsory Compliance free Complicated 1
145 A person opting for Composition Scheme cannot issue _____ Challan Taxable Invoice Receipts Vouchers 2
Akhil enterprises is based in Mumbai and supplying goods in Mumbai Exempt Supply Inter-State supply Intra-State supply Zero rated supply 2
as well as Delhi. He cannot enter into the composition scheme as it is ___
146
 The eligibility limit of Aggregate Turnover for the purpose of 3
Composition Scheme for a supplier operating from Jammu and Kashmir
147 is Rs _____ 10 crores 75 lakhs 1.5crores 1 crore
The eligibility limit of Aggregate Turnover for the purpose of 2
Composition Scheme for a supplier operating from Nagaland is Rs
148 _____ 10 crores 75 lakhs 1.5crores 1 crore
A supplier to Special Economic zone is considered as _____ and hence 1
149 cannot opt for Composition Scheme Inter-State Intra-State Taxable Exempt
A painter Sharad displays and sells his paintings in a Trade Fair and he He is a Non 2
has not sold any of his paintings earlier . He cannot opt for composition He is a non registered He is a Casual Taxable He is a Registered Resident taxable
150 scheme as ____ supplier person dealer person
Rohan from Mumbai sells mobiles worth Rs. 75 Lakh in Mumbai, Rs. 3
40 Lakh in Pune, Rs. 60 Lakh in Nagpur and Rs. 50 Lakh in Latur
during the current year . He is not eligible for composition Scheme as
151 his Aggregate Turnover crosses Rs. ______ 1 Crore 50 Lakhs 1.5 Crore 75 lakhs
A person opting for Composition Scheme cannot get _____ Refund Interest Input Tax Credit Exemption 3
152 (ITC)
______ is ineligible for composition scheme Manufacturer of goods Trader of Goods E-Commerce Restaurant 3
153 Operator Services
Shailesh availing composition scheme in Delhi during the year crosses He can avail of He cannot avail of The option to pay He is required to 4
the turnover of 1.5 crore during the course of the year on 1-5-2021. For composition scheme composition scheme under composition file intimation for
the remainder of the year , ____ throughout the year throughout the year scheme lapses on withdrawal from
the day he crosses the scheme within
the aggregate 7 days of the
turnover of 1.5 crossing of the
crores limits of turnover
and thereafter he
is ineligible to opt
for composition
154 scheme
Rajan is a trader of goods whose aggegate turnover is Rs 80 Lakhs who 2
is eligible for composition scheme. The amount of SGST payable by him 80000 40000 400000 800000
155 is Rs ___
Rituraj of Mumbai is engaged in supplying leather goods and his 1
It is a export of
aggregate turnover in the State of Gujarat crosses Rs. 1.5 crore. He is not It is inter-state sale It is intra-state sale It is an exempt sale
goods
156 eligible to opt for composition scheme as
1
The office where
He can opt to pay The office where
Both his offices aggregate turnover
Girish is a dealer in Mumbai who has office in Kolkata also. If he opts under composition taxable turnover is
would pay tax under is lower can opt
for composition scheme , _____ scheme only for one higher can opt for
composition scheme for composition
office at a time composition scheme
scheme
157
Bijal who is eligible for composition scheme provides services worth 4
38000 19000 228000 114000
158 Rs. 38 Lakhs, the amount of CGST payable by him will be
159 A manufacturer of ____ is not eligible for composition scheme Pan masala Laptops Bike Furniture 1
Integrated Goods and Service Tax means tax levied under the IGST Act
state
on the supply of any goods and/or services in the course of _____ trade inter-state General International 1
160 or comer.
_____ under IGST is supply of any goods and/or services in the course
taxable event integrated tax supply Event 1
161 of inter-state trade or commerce.
Taxable event under IGST is the _____ of goods and / or services in the
supply reverse charge basis exemption Value 1
162 course of inter-state trade or commerce.
IGST is levied on all inter-state supplies of all goods and/or services
General alcoholic liquour taxable event Tobacco 2
163 except on the supply of _____ for human consumption.
The _____ on goods imported into India shall be levied in accordance
exemption integrated tax taxable event CGST 2
with the provisions of section 3 of the customs Tariff Act, 1975.
164
The integrated tax on supply of taxable goods or services or both by
Forward charge
unregistered person to a registered person, is to be paid by the recipient taxable event exemption reverse charge basis 3
basis
165 on _____.
The person supplying exempted goods or services or both shall not
effective rate integrated tax supply Ready reckoner 1
166 collect tax in excess of _____.
167 _____ is levied on inter-state supplies of goods or services or both. CGST SGST IGST GST 3
Central Goods and
The integrated tax on goods imported into India shall be levied on the Value Added Tax Integrated Goods and Customs Tariff
Services Tax Act, 4
value determined under the _____. Act, 2002 Services Tax Act, 2017 Act 1975
168 2017
Receipt of Goods Either Receipt of
Whether credit on inputs should be availed based on Receipt of goods or
Receipt of goods Receipt of Documents and Receipt of goods or Receipt 3
Receipt of Documents
169 Documents of Documents
Yes, if the receiver No, if the receiver
Yes, it will be auto No, as one of the can prove for that can prove for that
In case supplier has déposited the taxes but the receiver has not received
populated in recipient condition of 16(2) not documents are documents are 2
the documents, is receiver entitled to avail credit?
monthly returns fulfilled received received
subsequently subsequently
170
Input tax credit on capital goods and inputs can be availed in one in thirty-six
In twelve installments In one instalment in six months 3
171 installments or in multiple installments? installments
Till the date of
The time limit to pay the value of supply with taxes to avail the input tax One hundred and
Three months Six Months filing of Annual 3
credit ? eighty days
172 Return
Yes, but No, but
Yes, on total tax No, he cart until full
Can the recipient avail the Input tax credit for the part payment of the proportionately to proportionately to
amount and partly amount is paid to 3
amount to the suppliers within one hundred and eighty days? the extent of value the extent of value
value amount supplier
173 and tax paid and tax paid
Input tax credit is Can be
If depreciation on tax component of plant and machinery purchased is Input Tax Credit can
eligible if depreciation Allowed to the Buyerclaimed at
claimed.Is it possible to avail input tax credit also on such Tax be availed to the 2
on tax component is not extent of 50% the discretion of
component ? extent of Depreciation
174 availed the
 Earlier of date of
filing the annual
Due date of filing return
The date of filing of Return or Due date 31st December of
Maximum time limit for availing ITC is u/s 39 for the month of 3
annual return of filing of Return that year
September
for the month of
175 September u/s 39
Taxable supplies for Taxable supplies for
ITC can be claimed by a registered person for Exempted supplies Not taxable at all 1
176 business purpose non business purpose
Credit on Input services or capital goods held in stock can be availed in Yes, on input Yes, on capital
Yes No 2
177 case of new Registration/Voluntary Registration. services only goods only
Yes, immediately
before the date from
Eligible during
Eligibility of credit on capital goods in case of change of scheme from which he becomes
application for Not eligible Not required 3
Composition scheme to Regular scheme liable to pay tax
Regular scheme
under Regular
178 scheme
Yes, to extent of
credit taken as
Yes, to the extent
reduced by
of transaction
Is Input tax to be reversed in case of supply of capital goods Yes fully No prescribed 3
value of such
percentage or tax on
goods
transaction value
179 whichever is higher
By any
By his agent on his By the job worker on By any other person person,agent or
ITC can be taken on goods if goods not received by registered person but 4
direction his instruction on his direction job worker on his
180 behalf
Tax on such supply
has been paid to
Possession of
Receipt of government and Fulfilling all the
ITC can be availed on prescribed invoice/ 4
goods/services return being above conditions
debit note
furnished by the
181 supplier
services on which tax goods used for
Input tax credit is not available in respect has been paid under free samples personal all of the above 4
182 composition levy consumption
ITC on purchase of ITC on goods used ITC on goods used
Which of the following Input Tax Credit (ITC) is not available to the tax ITC on goods
motor vehicle for use by in making supplies for providing 2
payer? purchased for resale
director out of India taxable services
183
Transportation of Transportation of Imparting training
ITC of motor vehicles used for __________ is allowed. All of the above 4
184 goods passengers on driving
 Mr. Ashish, a practising Chartered Accountant purchased 5 laptops each
having tax elements of Rs 10,000 in his firm name,three laptops he
20000 50,000 30,000 1,00,000 3
utilised in his office whereas two laptops he gifted to his sister. What is
185 the amount of eligible ITC?
Goods used for
In which of the following cases of a Manufacturing concern, input tax Packing material used Inputs used for Car purchased
providing services 4
credit is not allowed? in a factory quality control check with 28% GST
186 during warranty period
Mr. Abhay purchased goods from Mr. Bobby a composition dealer worth
Rs 4, 00,000. Since Mr. Bobby was trader, he was supposed to pay only
Not eligible to
1% of his turnover as his tax. The item so purchased was otherwise Rs 4000 Rs 48000 Rs 52000 4
claim
taxable at 12%. What is the amount of credit, which Mr. Abhay is
187 eligible to take?
ABC Pvt. Ltd. is engaged in making chocolates. The company on
Company's
Diwali, distributed the same chocolates to its employees. Can the Yes No May be 2
discretion
188 company claim ITC in respect to the inputs used in making such gifts?
A registered person shall not be entitled to take input tax credit in respect
of any supply of goods or servicesor both to him after the expiry of ----- 6 months 3months 1 year 2yrs 3
189 from the issue of tax invoice relating to such supply
Mr. Z trades in certain items which are exempt and supplies certain items
to SEZ which are zero rated. He wants to understand which of the
Zero-rated supplies Exempt supplies No Supplies Taxable Supplies 1
following will be included in computation of taxable supplies for
190 purpose of availing input tax credit?
Payment made through challan will be credited to which registers / Electronic tax liability Electronic cash Electronic
Electronic credit ledger 3
191 ledgers? register ledger Payment Ledger
Balance in electronic credit ledger can be utilized against which liability? Output tax payable Interest Penalty Late fee 1
192
No interest
Net tax payable i.e.
A taxable person failed to pay tax and / or file return on time. He should Gross tax payable and payable, if
Gross tax payable amount to be paid 1
pay interest on? input credit claimed reasonable cause
after ITC set off
193 is shown
Mr. A was liable to pay GST of Rs. 10,000 on 20-8-2021 but he failed to
pay. Later he decided to pay tax on 26-10-2021. What would be the 66 days 67 days 68 days 70 days 2
194 period for which interest has to be paid by him?
A company has head office in Bangalore and 4 branches in different
states, all registered under GST and one ISD registered unit in Delhi. 1 2 5 6 3
195 How many electronic cash ledgers will the company have?
Input tax credit as credited in Electronic Credit ledger can be utilized for Payment of interest Payment of penalty, fine Payment of late fees Payment of taxes 4
196
197 What is the rate of interest in case of undue or excess claim of ITC? 18% 24% 12% 15% 2
Suppose Mr. X has a SGST credit of Rs. 5 lacs in his ITC ledger and at
the same time,he has a CGST output liability of Rs. 2 lacs. What an
No deposit is required Rs. 3,00,000 Rs. 5,00,000 Rs. 2,00,000 4
amount should be deposited by Mr. X to his E-Cash ledger maintained at
198 the GSTN portal?
199 ITC includes tax payable under ______ also. VAT Reverse charge Excise Custom laws 2
 TDS @ _____ is to be deducted by the deductor from the payment made
1% 5% 10% 2% 1
200 or credited to the deductee.
TDS is to be deducted only when the value of goods or services or both
` 2,50,000 ` 2,00,000 ` 1,50,000 ` 5,50,000 1
201 supplied under a contract exceeds Rs._____.
For the purpose of deduction of tax the value of supply shall _____ the
amount of central / state / union territory / integrated tax and cess exclude not be maximum None of the above 1
202 indicated in the invoice.
TDS shall _____ deducted where supplier and place of supply are in
exclude not be be None of the above 2
203 same state but recipient is located in different state.
The amount deducted as tax is to be paid to the Government within
15 days 10 days 20 days 30 days 2
204 _____ after the end of the month in which it is deducted.
Form GSTR-7A is to be issued within _____ of crediting the amount to
15 days 10 days 5 days 30 days 3
205 the Government.
Late fee for delay in issuing TDS certificate is _____ of Rs. 5,000. minimum value of supplies maximum None of the above 3
206
Late fee of Rs_____ per day is to be paid for delay in issuance of TDS
` 500 ` 10 ` 100 ` 50 3
207 certificate.
208 TDS is credited to the electronic _____ ledger of the deductee. credit Annual Return Cash Liabilty 3
Any person required to deduct tax has to submit an application for
GST REG-07 GST PMT-01 GSTR-7A GST REG-06 1
209 registration in Form _____.
_____ for every Financial year is to be submitted by every registered
Annual Return tax deductor value of supplies Annual Report 1
210 person on or before 31st December of succeeding Financial year.
Annual Return shall be accompanied with a copy of audited annual reconciliation
Electronic commerce maximum Director Report 3
211 accounts and _____ if accounts are required to be audited. statement
A Reconciliation statement is the statement reconciling _____ declared
reconciliation
in the returns furnished for the financial year with the audited annual Electronic commerce value of supplies None of the above 3
statement
212 financial statements.
When both the supplier as well as the place of supply are from_____
tax deductor Physical presence different state Same state 3
213 that of the recipient, no tax deduction at source would be made.
Addrerss of the
Place of supply of food taken on board at Delhi for an aircraft departing aircraft carrier
Delhi Jaipur Hyderabad 2
from Delhi to Bangalore via Hyderabad is mentioned on the
214 invoice of the supplier
Place where the
customs port where goods are delivered
What is location of supply in case of importation of Goods? Location of the importer owner of the goods 2
the goods are cleared after clearance from
215 customs port
place of the such
Place of supply of goods, other than supply of goods imported into, or Location of the agent location of the
Location of the recipient assembly or 4
exported from India , where the goods are assembled or installed is the of theRecipient supplier
216 installation
Where will be the place of supply when the goods are supplied on the location of the location of the third
location of the recipient any of the above 3
217 direction of the third party? supplier party
 If NM Shipping company located in Chennai charges ocean freight
charges for transport of goods to California for a customer located in Chennai California Bangalore None of the above 2
218 Bangalore, the place of supply of service will be
The default rule of place of supply of services made to any person other Location where Location of the Service Location of
any of the above 3
219 than a registered person if address on record exist shall be the service is rendered Provider Recipient
place at which such
The Place of supply of services provided by way of transportation of
goods are handed Location of the supplier Location of the
goods , including by mail or courier, to a person other than a registered any of the above 1
over for their of the service recipient of service
person, shall be the
220 transportation
location where such
Place of supply of service in relation to mobile connection for prepaid prepayment is location of the supplier location of recipient
any of the above 1
customers other than through internet banking shall be the received as such of service of service
221 vouchers are sold
location of the first
Place where the
scheduled point of Place of
The Place of supply of services on board a conveyance, including a Location of supplier passenger embarks on
departure of that destination of 3
vessel, an aircraft, a train or motor vehicle shall be the of services the conveyance for a
conveyance for the journey
continuous journey
222 journey
location where the
The Place of supply of insurance services to a registered person, shall be location of the
location of the recipient services are any of the above 2
the supplier
223 performed
Date of receipt of
Date of issue of Due date of issue of
What is the time of supply of goods, in case of forward charge? consideration by the Earlier of (a) & (b) 4
invoice invoice
224 supplier
GST a dealer has sent some goods to CST, another dealer , for Sales on
Deemed Supply of
approval Basis.In absence of any confirmation even after 6 months, it Sales Return Purchase Return None of above 2
Goods
225 will be treated as
What is the time of supply of vouchers in respect of services when the Date of issue of Date of redemption of (a) & (b)
earlier of (a) & (b) 1
226 supply with respect to the voucher is identifiable? voucher voucher whichever is later
What is the time of supply of vouchers when the supply with respect to Date of issue of Date of redemption of (a) & (b)
earlier of (a) & (b) 2
227 the voucher is not identifiable? voucher voucher whichever is later
(a) or (b)
When an invoice is not issued within prescribed period, time of supply date of provision of date of receipt of (a) or (b) whichever
whichever is 4
shall be __________________ service payment is later
228 earlier
M/s ABC Ltd. removed the goods valuing Rs. 15 Lakh on 15.06.2021
and issued invoice thereof on 12.06.2021.The payment is received on
15.06.2021 12.06.2021 01.08.2021 14.07.2021 2
01.08.2021 (Book entry is on the same date). Determine the Time of
229 supply.
Pune branch of National Insurance supplies insurance services to
Kolhapur branch of National Insurance on 29.01.2021.However, the
supplier issues the invoice on 27.11.2021 but records the supply on
01.12.2021 .Further, the supplier receives the payment on 08.01.2022. 29.01.2021 27.11.2021 01.12.2021 08.01.2022 2
Determine the Time of supply.
230
 Is Input tax fully restricted in case of switchover from taxable to exempt
Yes 4
231 supplies No Not Restricted Restricted to 50%
Samit Ltd purchased goods from M/s Sarvesh Ltd for Rs 236000
inclusive of SGST @9% And CGST @ 9% on 28.3.2022. The invoice
NIL 4
for the supplies was however dated 2-4-2022. The ITC for the month of
232 March 2022 will be Rs 18000 Rs 36000 Rs 54000
In case where goods covered under a invoice are not received in a single 50% can be
2
233 instalment but received in lots , the ITC can be taken On receipt of First lot On receipt of last lot No ITC can be claimed claimed
234 Cross utilisation of ITC is not allowed between CGST &SGST SGST & IGST IGST &CGST VAT & IT 1
Balance in Electronic Credit ledger under CGST can be utilised against CGST , IGST,& SGST
IGST liabilty only 1
235 which liability? CGST & IGST liability CGST liability only liability
Balance in Electronic Credit ledger under IGST can be utilised against CGST , IGST,& SGST
IGST liabilty only 2
236 which liability? CGST liability only liability CGST & IGST liability
237 When does the challan in FORM GST PMT -06 become invalid? Never Within 10 days After 15 days Within 5 days 3
Ms Mona a renowned actress, from Delhi, went to Paris and availed CGST & IGST are
Nothing is payable 4
238 cosmetic surgery for her face Whether SGST/CGST/IGST is payable? IGST is payable SGST is payable payable
Mr Kailash booked a ticket to Shrinagar by Air India flight from
Exempt supply 2
239 mumbai inclusive of meals it is a Mixed Supply Composite Supply No supply
After Capitalising
Whether credit on capital goods can be taken immediately on receipt of
After Three months of in books of 3
goods ?
240 No usage Yes accounts
Subject to
Karisma Ltd has Business at Sangli , Maharashtra and Nanded,
approval from the
Maharashtra having the same PAN and Aggregate Turnover in the
concerned GST 3
financial year not exceeding Rs 85 lakhs, Can he opt for composition
Upto Rs 85 lakhs at Sangli officer at his
levy for Sangli and Normal levy at Nanded ?
241 Yes only No discretion
Which of the following is covered under the term Goods under CGST
Growing Crops 4
242 Act? Immovable Property Securities Money
M/s Damani Tio offers free mobile handsets on payment of security
To the extent of
deposit of Rs 2000 which is fully refundable. Is it a supply liable for As per the Discretion 1
50%
243 GST ? No Yes of M/s Damani Tio
Vishakha ltd which is the subsidiary od Visaka Ltd, sends its employees At the discretion
on deputation to Visaka Ltd , Will such transfer of employees on of Vishakha ltd or 3
244 deputation be treated as supply and liable for GST ? No It is their internal matter Yes Visaka Ltd
Mr Rahul , Proprietor of M/s RR & co , a registered Dealer in Mobile 50% of the value
handsets, gifts an I- phone to his daughter , Miss Juhi on her Yes as it is a high priced At M/s RR & co should be 2
245 birthday.Will it be considered as a supply liable for GST ? mobile No, Personal Gift Discretion considered