Inter PN-7 Direct and Indirect Taxation Quiz 4

1. A hotel provides a 4-D/3-N package with the facility of breakfast. This is a ……..

2. Gifts not exceeding............... in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.

3. Which of the following activities or transactions shall be treated neither as supply of goods nor a supply of services?

4. The term supply includes:

5. GSTN is:

6. Under which article of the Constitution of India, GST council has been constituted?

7. UTGST is applicable when:

8. The incidence of tax on tax is called

9. Constitution Amendment Act, 2016 for GST was

10. India has chosen      model of dual GST.

11. Which of the following taxes have been subsumed in GST?

12. Which of the following is the benefits of GST?

13. The IGST Act,2017 extends to the:

14. Who is the chairman & Head of the GST Council Meeting?

15. The items which will be taxable both under current central excise law and new GST even after the implementation of the GST Act:

16. Who is empowered to make law for matters containing in List I of Schedule VII of the Constitution of India?

17. Cascading effect of tax means:

18. In pre-GST regime, excise duty has been levied by ……….. Government whereas VAT has been levied by  ……….. State Government on goods.

19. Levy and collection of Central indirect tax are dealt by:

20. Levy of indirect tax on goods and services may leads to:

21. In case of indirect tax, impact and incidence of tax fall on:

22. Which one of the following is not an example of indirect tax types?

23. Indirect tax is :

24. Power to make laws with respect to goods and services tax has been given by the Constitution vide Article:

25. Who is empowered to make law for matters containing in List II of Schedule VII of the Constitution of India?