GS

t
S.No. Description
INTRODUCTION OF GST & CHARGE OF TAX

Pg. No
CHAPTER - 1

INDEX
No. Illus. S.No. Description Pg. No No. Illus.
1 Introduction to Indirect Taxes 2 1 10 Special Category States 3 1
2 Various Articles of the constitution of India 2 2 11 Article 279 A - Council & Its Recommendation 3 5
3 Introduction to GST 2 2 12 Common GST Portal Goods & services tax Network (GSTN) 4 3
4 Sec 1 - Title, Extent & Commencement 2 2 13 GST Compensation Cess 4 1
5 Sec 2(56) - Definition of India 2 1 14 Credit System under Dual GST model & Manner of Credit Utilization 4 4
6 Sec 9 of CGSTAct/Sec 5 of IGST Act 2 5 15 Sec 3 & Sec 6 - Officer under GST & Authorisation to them 5 2
7 Sec 7 of IGST Act :- Inter State Supply 3 1 16 Sec 16 - Zero Rated Supply 5 1
8 Various Taxes subsumed / Not Subsumed under GST 3 2 Total No. of Illustrations 34
9 Dueal GST Model In India 3 1

S.No. Description Chap. No. Illus.

code Concept and Problem code
1 ICAI Material 1 - -
2 Examination 1 - -
3 RTP & MTP 1 -
4 Other 1 01.01 to 01.33 34

Total No. of Illust. 34

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CA Final GST MCQ
 01. Introduction to Indirect Taxes:- MCQ 01.03.05.00 (b) Sea Area upto 200 nautical miles from base line
CH. 1 MCQ 01.01.01.00 Which of the following is the main motive of the (c)Air space above its territory and territorial waters
What is the difference between a direct & an government behind the introduction of the Goods & (d) All of the above
Introduction of GST

indirect tax? Service tax act? [Hint:- Refer Sec 2(56)]

(a)
Charge of levy (a)
To bring uniformity of taxes in the country
(b)
Nature of transfer (b)
To increase the government revenue 06. Sec 9 of CGST Act/ Sec 5 of IGST Act:-
(c)
Different collection pattern of tax (c)
To replace all indirect taxes Charging Section
(d)
All of the above (d)
All of the above MCQ 01.06.09.00
GST is levied on which of the following?
02. Various Articles of The Constitution of India:- 04. Sec 1:- Title, Extent & Commencement (a) Sale of goods
MCQ 01.02.02.00 MCQ 01.04.06.00 (b) Manufacture of goods
Which of the following constitutional amendment When did the GST act come into force? (c) Provision of services
governs GST act? (a)
Year 2015 (b) Year 2016 (d) Supply of goods &/or services
(a)
101 st amendment, (b)
122 nd amendment, (c)
Year 2017 (d) None of the above [Hint:- As per sec 9(1) of CGST Act & sec 5(1) of
(c)
152 nd amendment (d) 140 th amendment MCQ 01.04.07.00 IGST Act, GST is levied on supply ]
MCQ 01.02.03.00 Presently GST law/Act extends to — MCQ 01.06.10.00
Who will legislate GST law? (a) All States (except the State of J&K) Which of the following would attract levy of CGST
(a) State Legislature (b) Parliament
(b) All States as well as all Union territories & SGST/ UTGST?
(c) Both (d) Depends upon nature of supply (c) All States (except the State of J&K) and All (a) Inter-state supplies (b) Intra-state supplies
[Hint:- Refer Article 246A of Constitution of India] Union territories (c) Any of the above (d) None of the above
(d) All States (except the State of Telangana) but [Hint:- As per sec 9(1) of CGST Act, CGST is levied
03. Introduction to GST:- including Union territories on intra-state supply]

MCQ 01.03.04.00 [Hint:- As per sec 1, the act extends to whole of MCQ 01.06.11.00
What kind of tax is GST called as..? India including J&K] Alcoholic liquor for human consumption is: [CA Final
(a)
Consumption based tax MTP Sep 22]
(b)
Movement based tax 05.Sec 2(56):- Definition of India (a) exempt from GST.
(c) Destination based tax MCQ 02.05.08.00 (b) subject to both GST and central excise duty.
(d)
None of the above For purposes of GST law, the territory of “India” (c) outside the realm of GST.
[Hint:- GST is revenue of state where place of supply shall be taken to cover up following: d) subject to GST only.
is determined which is generally destination based] (a) Sea Area upto 12 nautical miles from base line Hint :- Refer section 9(1) & 9(2) of CGST Act to know
goods on which there is no levy of GST]

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CA Final GST MCQ
 MCQ 01.06.12.00 MCQ 01.08.15.00 11. Article 279A:- GST Council & its’
Tobacco is: [CA Final MTP Oct 2022] Which of the taxes are out of purview of GST? Recommendations CH. 1
(a) exempt from GST. (a)
Property tax & stamp duty MCQ 01.11.18.00

Introduction of GST
(b) subject to both GST and central excise duty. (b)
Additional duties of Custom Which article of the Constitution outlines the
(c) outside the realm of GST. (c)
Excise duty on Alcohol composition and functions of the GST Council?
d) subject to GST only. (d)
Entertainment tax by local body (a) 270 (b) 279-A
Hint :- Refer section 9(1) & 9(2) of CGST Act to know (e)
Only (a) & (c) & (d) (c) 246-A (d) 269-A
goods on which there is no levy of GST] [Hint:- Refer Article 279A of Constitution of India]
09. Dual GST Model in India:-
07:-Sec 7 of IGST Act:- Inter-state supply MCQ 01.09.16.00 MCQ 01.11.19.00
MCQ 01.07.13.00 What does dual GST concept mean? Who amongst the following will be considered as
Which of the following will be classified as Inter- (a)
Charging CGST & IGST the chairman of GST Council?
State supply for levy of IGST? (b)
Charging SGST & IGST (a)
Union Minister of State
(a) Supply within same state or Union territory (c)
Charging both CGST & SGST (b)
Union Finance Minister
(b) Import or Export of Goods or Services (d)
None of the above (c)
Minister of state revenue
(c) Supply between two different states or Union [Hint:- Centre and States simultaneously levy GST (d)
Chief Minister of state
territories on intra-state taxable supply] [Hint:- Refer Article 279A of Constitution of India]
(d) Both (b) and (c)
[Hint:- Refer sec 7 of IGST Act ] MCQ 01.11.20.00
10. Special Category States:- From the following, who will be the members of the
MCQ 01.10.17.00 GST Council?
08.Various Taxes Subsumed/ Not subsumed
under GST:- Which one of the following states does not fall 1. Union Finance Minister
MCQ 01.08.14.00 under special category given under Article 279A of 2. Union Minister of State in charge of Revenue or
the Constitution? Finance
What kinds of taxes are subsumed under GST?
(a) Himachal Pradesh (b) Uttarakhand 3. Chief Ministers of States
(a)
Central excise duty (b)State VAT/Sales Tax
(c) Chhattisgarh (d) Jammu & Kashmir (a)
1 & 3 (b) 1 & 2
(c)
Central Sales Tax (d) Service Tax
[Hint:- Refer the 11 Special Category States] (c)
2 & 3 (d) All of the above
(e)
All of the above
[Hint:- Refer Article 279A of Constitution of India]

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CA Final GST MCQ
 MCQ 01.11.21.00 (a) Facilitating registration (a) No
CH. 1 The recommendation of the GST Council will be ___. (b) Furnishing of E-way Bill (b) Yes- apportioned to origin state
(a) Mandatory (c) Generation of E-Invoices (c) Yes- apportioned to destination state
Introduction of GST

(b) Only Advisory Power (d) All of the above (d) Discretion of Parliament
(c) Mandatory and sometimes Advisory MCQ 01.12.25.00 [Hint:- GST being destination based tax- it is
(d) Mandatory on States only Which of the following is not the role of GSTN in received by state where the goods &/or services are
[Hint:- As per Supreme court Judgement] GST regime? consumed]
MCQ 01.11.22.00 (a) Facilitating registration, forwarding return to MCQ 01.14.28.00
GST rates are decided: Central and State authorities. ITC of IGST can be utilised for payment of
(a) Jointly by the Centre & States & notified on (b) Computation and Settlement of IGST, matching (a) Only CGST (b) Only SGST
recommendations of the council tax payment details with banking network (c) Only CGST & SGST
(b) Solely by the Council (c) Providing platform for litigation (d) 1st IGST then, CGST & SGST in any order
(c) Solely by the Central Government (d) Providing various MIS reports to Central and [Hint:- Refer Sec 49 read with Rule 88A:-
(d) None of the above State Governments, providing analysis on tax manner of utilization of ITC]
[Hint:- Refer the recommendations (list) given by payer’s profile, running the matching engine,
GST Council to Union & States] reversal and reclaim of Input tax credit MCQ 01.14.29.00
ITC of CGST can be utilised for payment of
12. Common GST Portal/ Goods & Service Tax 13. GST Compensation Cess:- (a) Only CGST (b) Only SGST
Network (GSTN):- MCQ 01.13.26.00 (c) 1st CGST then IGST
MCQ 01.12.23.00 Goods and Services Tax (Compensation to the (d) 1st IGST & then CGST
GSTN is a ----------- States) Act, 2017 is popularly known as – [Hint:- Refer Sec 49 read with Rule 88A:- manner
(a) Non-profit organisation (a) GST CSA
of utilization of ITC]
(b) Profit organisation (b) GST Compensation Cess Act
(c) None of the above (c) GST Cess Act MCQ 01.14.30.00
(d) One Person company (d) GST Compensation Act ITC of SGST can be utilised for payment of
[Hint:- GSTN is a pvt. Ltd. company formed u/s 8 of (a) Only CGST (b) Only SGST
Companies Act i.e. to promote non-profit objectives] 14. Credit system under Dual GST Model & (c) 1st IGST & then SGST
MCQ 01.12.24.00 Manner of Credit Utilization:- (d) 1st SGST & then IGST
Which of the following functions are performed by MCQ 01.14.27.00 [Hint:- Refer Sec 49 read with Rule 88A:-
Goods & Service Tax Network (GSTN)? Whether IGST revenue is to be apportioned to manner of utilization of ITC]
state?

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CA Final GST MCQ
 15. Sec 3 & Sec 6:- Officers under GST &
Answer:-
Authorisation to them CH. 1
MCQ 01.15.31.00 01.01 d 09.16 c 15.31 a

Introduction of GST
Officers under which Act shall be deemed to be the
officers appointed under the provisions of CGST 02.02 a 10.17 c 15.32 c
Act:
(a) Central Excise Act, 1944 02.03 c 11.18 b 16.33 d
(b) Central Sales Tax Act, 1956
(c) Delhi Value Added Tax Act, 2004 03.04 c 11.19 b
(d) Customs Act, 1962
03.05 d 11.20 b
[Hint:- Refer sec 3]
MCQ 01.15.32.00 04.06 c 11.21 b
The officers appointed under which of the following
Acts are authorized to be the proper officers for 04.07 b 11.22 a
the purposes of the CGST Act, 2017:
(a) State Goods and Services Tax Act 05.08 d 12.23 a
(b) Union Territory Goods and Services Tax Act
(c) Both (a) and (b) 06.09 d 12.24 d
(d) None of the above
06.10 b 12.25 c
[Hint:- Refer sec 6]
16.Sec 16- Zero Rated Supply 06.11 c 13.26 b
MCQ 01.16.33.00
Which among the following are zero rated supplies? 06.12 b 14.27 c
(a) Exports
(b) Supplies to SEZ 07.13 d 14.28 d
(c) Exports and Imports
(d) Both (a) and (b) above
08.14 e 14.29 c
[Hint: Refer section 16 of IGST Act]
08.15 e 14.30 d

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CA Final GST MCQ
5
CH. 1
Introduction of GST

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CA Final GST MCQ