GST MCQ Question with Answer

GST MCQ with detailed explanation for interview, entrance and competitive exams. Explanation are given for understanding.

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Question No : 1
Any transaction or occurrence that results in a tax consequence is called a taxable event. In case of GST, the taxable event is_____..

Supply of goods and services
Origin of Sales

Question No : 2
Who will notify the rate of tax to be levied under CGST?

Central Government suo moto
State Government suo moto
GST Council suo moto
Central Government as per the recommendations of the GST Council

Question No : 3
RK (Delhi) supplies goods to AB in Delhi. Determine the kind of supply and the applicable tax.

Inter-State Supply, IGST
Intra-State Supply, CGST and SGST
Intra-State Supply, IGST
Inter-State Supply, CGST AND SGST

Question No : 4
What are different types of supplies covered under the scope of Supply?

Supplies made with consideration
Supplies made without consideration
Both of the above
None of the above

Question No : 5
Supply of goods or services which constitutes the predominant element of a composite supply is called

Common Supply
Principal Supply
Continuous Supply
Mixed Supply

Question No : 6
The final burden of paying taxes in case of income tax is on _____. While in the case of indirect taxes is on_____.

Producer, Consumer
Consumer, Producer
Final Consumer, Taxpayer
Taxpayer, Final Consumer

Question No : 7
6 ._____ supply means supply of goods or services within a single state or union-territory.

Intra-State Supply
Inter-State Supply

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