Set: II

BA / BBALLB Semester: VIII Batch: 2019-24

Course Name: GOODS AND SERVICES TAX (GST) LAW

PART- I (OBJECTIVE TYPE QUESTIONS)

INSTRUCTIONS

 Read the instructions given on the first page of the answer sheet before
answering the paper.
 All questions are compulsory.
 Each question carries 1 marks. (Total 10 marks)

1. A registered supplier who supplies goods or services or both or any of them to the
recipient which are naturally bundled and supplied in conjunction with each other in
the ordinary course of business, one of which is a principal supply this type of supply
is known as:
a) Mixed Supply
b) Composite Supply
c) Regular Taxable Supplies
d) Zero-rated Supply

2. Form GSTR 01 is required to be furnished for the outward supply of goods and
services. It has to be:
a) filed on or before the 10th day of the immediately succeeding month.
b) filed on or before the 15th day of the immediately succeeding month.
c) filed on or before the 18th day of the immediately succeeding month.
d) filed on or before the 20th day of the immediately succeeding month.

3. A person paying tax under the composition scheme is required to file the Annual
Return in:
a) Form GSTR-9
b) Form GSTR-9A
c) Form GSTR-3A
d) Form GSTR-3

4. In case of taxable supply of services, the invoice shall be issued before or after the
provision of service, but within _____________
a) 20 days from the date of supply of service.
b) 15 days from the date of supply of service.
 c) 30 days from the date of supply of service.
d) 1 month from the date of supply of service.

5. GST is a _____-based tax on the consumption of goods and services

a) Supply
b) Duration
c) Time
d) Destination

6. By which Amendment of the Constitution, GST Law was passed

a) 101st Amendment
b) 100th Amendment
c) 102nd Amendment
d) 99th Amendment

7. What is the eligibility criteria for a GST Practioner?

a) Retired officer of the Commercial Tax Department of any State Govt. who, during
service under the Government, had worked in a post not lower than the rank of a
Group-B gazetted officer for more than 3 years.
b) Enrolled as a Sales Tax Practitioner or Tax Return Preparer under the earlier
indirect tax law for less than 5 years.
c) Enrolled as a Sales Tax Practitioner or Tax Return Preparer under the earlier
indirect tax law for less than 7 years.
d) Retired officer of the Commercial Tax Department of any State Govt. who, during
service under the Government, had worked in a post not lower than the rank of a
Group-B gazetted officer for more than 4 years.

8. Which of the following tax will be levied on import of goods and services?
a) State GST
b) Central GST
c) Integrated GST
d) Exempted GST

9. Any person aggrieved by any decision or order passed under the Central GST Act of
2017 may appeal:
a) within three months from the said decision or order being communicated to such
person.
b) within two months from the said decision or order being communicated to such
person.
c) within one month from the said decision or order is communicated to such person
d) within four months from the date the said decision or order is communicated to such
person.
 10. A registered person issues a credit note in relation to a supply of goods. He shall
declare the details of such credit note in return for the month during which such credit
note has been issued but not later than:

a) September following the end of the financial year in which such supply was made or
the date of furnishing the relevant annual return, whichever is earlier.
b) September following the end of the financial year in which such supply was made or
the date of furnishing the relevant annual return, whichever is later.
c) October following the end of the financial year in which such supply was made or the
date of furnishing the relevant annual return, whichever is earlier.
d) October following the end of the financial year in which such supply was made, or the
date of furnishing the relevant annual return, whichever is later.

PART II Marks: 20
Instructions
 All questions are compulsory and each question carries 10 marks
 If required only one supplement of 8 pages will be provided.
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Q1A. Khelo India a Charitable Trust registered under Section 12AA of the Income Tax Act,
1961 organizes Kabaddi matches as its goal is to promote fitness. Deepak Kumar who also
plays for Sports Authority of Country played a match organized by Khelo India charity
raising event organized by sports club. Player Deepak Kumar earned a lump sum payment for
playing on behalf of khelo India. Discuss provisions relating to exemptions provided under
GST. Also, state difference between absolute and conditional Exemption with example.
Whether he is required to pay any GST? Decide.

OR

Q1B. Registration is the most fundamental requirement for identification of tax payers
ensuring tax compliance in the economy. Based on the above statement:
(i) Enumerate the relevant provision and the threshold limit that is applicable for
getting registration in case of exclusive supply of goods.
(ii) The CGST Act of 2017 mentions certain exceptions where the person is required
to get himself registered even when the prescribed aggregate turnover is not
fulfilled. Where have those exceptions been mentioned in the provision? Discuss
those exceptions. (CO4)

Q2A. Khilona Pvt. Ltd., registered in Telangana is a manufacture of toys who deals in supply
of toys from its shop in city Hyderabad. It has shops in other parts of Telangana like
Karimnagar and Rangareddy. Apart from this it has also established store in Bangalore in
Karnataka. It transfers some of its stock from its shop in City to its other units in Telangana
and Bangalore. Explain Supply under GST. Whether such self-supplies are taxable under
Goods and Services Tax?

OR

Q2B. The introduction of Goods and Service Tax aimed to fulfil the purpose of “One Nation
One Tax”. In order to introduce the same there were certain amendments made in the
Constitution of India. Discuss the constitutional perspective of Goods and Services Tax
(GST) law in India. (CO1)

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