21.
Under the provisions of GST law, tax is levied
A
only by the State laws
B
only by the Union laws
C
exclusively by Union and State laws
D
simultaneously by Union and State laws
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Under the provisions of GST law, tax is levied
only by the State laws
only by the Union laws
exclusively by Union and State laws
simultaneously by Union and State laws
Who is the head of the GST council?
Amit Mitra
Arun Jaitley
Hasmukh Adhia
Shashi Kant Das
The credit of CGST can be utilised for the payment of:
UTGST
IGST
none of the above
SGST
Which of the following tax will be abolished by the GST?
Corporation tax
Income Tax
Wealth Tax
Service Tax
Which section mentions about inter-state supply of service?
section 14
section 18
section 12
section 8
Electronic cash ledger and Electronic credit ledger is mentioned in which section?
section 39
section 42
section 47
section 49
Debit note and Credit note is mentioned in which section?
section 39
section 34
none of the above
section 36
In which section is invoice or tax invoice in?
section 37
section 31
section 27
section 34
Valid return is mentioned in which section?
section 47
section 39
section 49
section 29
Deemed Export is mentioned in which section?
section 137
section 142
section 147
section 145
In which section is Common portal referred to?
section 136
section 149
section 143
section 146
Authorised representative is mentioned in which section?
section 110
section 119
section 116
section 106
Which sections mentions about the Appellate Tribunal?
section 109
section 119
section 103
section 105
Under which Schedule, power to declare certain activity/ transaction as neither supplyof goods nor of services
Schedule I
Schedule II
Schedule III
Schedule IV
Who is the chairman of GST council?
RBI Governor
Prime Minister
Finance secretary
Finance Minister
Full-fledged GST was recommended by
Raja Chellaiah committee
GST Council
Vijay Kelkar Task Force
Man Mohan Singh Commission
GST registration is
PAN based
Aadhar based
passport based
none of the above
What is the meaning of non-taxable territory?
Outside taxable territory
Interstate taxable territory
Inside taxable territory
None of the above
GST is a ................... based tax on consumption of goods and services.
Origin
Destiny
Development
Destination
One of the following taxes is not subsumed under GST
Octroi by local authorities
Entry tax by State Governments
Entertainment tax by local authorities
Tax on lottery by State Governments