Take GST MCQ Test & Online Quiz to Test your Knowledge

Pratice here the best GST MCQ Questions that check your basic knowledge of GST (Goods & Service Tax). This GST MCQ Test contains 25+ GST Multiple Choice Questions. You have to select the right answer to the question to check your final preparation for your exams. Apart from this, you can also download GST MCQ PDF below completely free.

GST MCQ Questions

1) What is the full form of GST?

  • A. Goods & Sales Tax
  • B.Goods & Services Tax
  • C.Goods & Section Tax
  • D.None of the above

2) GST is implemented in india on

  • A. 1 July 2017
  • B.1 July 2018
  • C.1 July 2019
  • D.1 July 2016

3) What are the taxes levied on an Intra-State Supply?

  • A. CGST
  • B.SGST
  • C.IGST
  • D.Both CGST & SGST

4) what is the maximum rate of cgst prescribed under cgst act 2017?

  • A. 28%
  • B.20%
  • C.12%
  • D.18%

5) GST is a _______ based tax on consumption of goods and services.

  • A. Dividend
  • B.Duration
  • C.Destination
  • D.None of the above
Download Free : GST MCQ PDF

6) How many types of taxes will be in Indian GST?

  • A. 2
  • B.3
  • C.4
  • D.5

7) The full form of hsn code in gst is

  • A. Home Shopping Network
  • B.Harmonised System Number
  • C.Harmonised System of Nomenclature
  • D.None of the above

8) The concept of Goods and Services Tax (GST) originated from which country?

  • A. Canada
  • B.Germany
  • C.Britain
  • D.United States

9) Which of the following tax was abolished by GST?

  • A. Corporation tax
  • B.Income tax
  • C.Service tax
  • D.Wealth Tax

10) Which of the following tax rates is not applicable under GST?

  • A. 5
  • B.12
  • C.25
  • D.18

11) GST is levied on .........

  • A. Creator
  • B.Retailer
  • C.Consumers
  • D.All of the above

12) Who is the head of GST Council?

  • A. Shashikant Das
  • B.Arun Jaitley
  • C.Nirmala Sitharaman
  • D.None of the above

13) Which constitutional amendment has been done to pass the GST bill?

  • A. 115th
  • B.122nd
  • C.120th
  • D.101st

14) What does “I” in IGST stands stand for?

  • A. Internal
  • B.Integrated
  • C.Internal
  • D.Intra

15) Constitution Amendment Act, 2016 for GST was ___.

  • A. 80th
  • B.101st
  • C.122nd
  • D.None of the above

16) Under GST, ‘value addition’ refers to ___.

  • A. Expenses ‘plus’ profit
  • B.Cost plus tax
  • C.Cost plus tax plus‘ profit
  • D.Tax plus profit

17) SGST is applicable when __.

  • A. Goods are sold within a state
  • B.Goods are sold from one GST dealer to a customer
  • C.Goods are sold by a GST dealer to another GST dealer
  • D.Interstate supply

18) Goods and service tax is a ___ tax system.

  • A. Single point tax
  • B.Multipoint tax
  • C.Regressive tax
  • D.None of the above

19) Goods and service tax is ____.

  • A. Consumption based
  • B.Both supply and consumption based
  • C.Supply based
  • D.None of the above

20) Tax Collected at Source at the rate of 2% is applicable in the case of _____.

  • A. any GST dealer
  • B.Government Departments
  • C.E-commerce operators
  • D.Composite dealers

21) GST rates applicable on goods and services are .....................

  • A. 0% 5% 12% 18% 28%
  • B.0% 6% 12% 18% 28%
  • C.0% 5% 12% 18% 26%
  • D.None of the Above

22) Input Tax credit as credited in Electronic Credit ledger can be utilized for ...............

  • A. Payment of Fine
  • B.Payment of Interest
  • C.Payment of Taxes
  • D.All of the above

23) Provisional Input tax credit can be utilized against ..............

  • A. Fine
  • B.Any tax liability
  • C.Interest and Penalty
  • D.Self Assessed output Tax liability

24) The time limit to pay the value of supply with taxes ............

  • A. 6 months
  • B.90 days
  • C.180 days
  • D.365 dyas

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