Goods and Service Tax practice Questions

1. GST stands for?

2. GST implemented in India on?

3. GST is based on which amendment?

4. GST Council is constituted under Article?

5. Chairperson of GST Council?

6. GST is which type of tax?

7. GST subsumed which tax?

8. GST does NOT subsume?

9. Dual GST model adopted from?

10. Components of GST?

11. CGST collected by?

12. SGST collected by?

13. IGST applicable on?

14. IGST collected by?

15. GST on imports treated as?

16. Exports under GST are?

17. GST rates structure?

18. Highest GST slab?

19. Compensation cess levied on?

20. GST compensation to states for?

21. GST compensation cess extended till?

22. Threshold for GST registration goods?

23. Threshold for services?

24. Composition scheme limit?

25. Composition tax rate for traders?

26. Reverse Charge Mechanism means?

27. Input Tax Credit means?

28. GSTN stands for?

29. GSTIN is?

30. First two digits of GSTIN denote?

31. E-way bill required for goods above?

32. GST Council decisions need?

33. Centre voting weight in GST Council?

34. States combined voting weight?

35. GST on petroleum products currently?

36. Alcohol for human consumption under GST?

37. GST on real estate?

38. HSN code mandatory for turnover above 5cr?

39. Place of supply determines?

40. Anti-profiteering authority under GST?

41. GST Appellate Tribunal head office?

42. GST is which type of tax constitutionally?

43. Article 246A gives power to?

44. GST on lottery?

45. GST on essential items like milk?

46. Input tax credit not allowed for?

47. GSTR-1 is for?

48. GSTR-3B is?

49. Annual return form?

50. Late fee for GSTR-3B?