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CA Final Miscellaneous Provisions — practice questions — page 2

Explore 53 free Miscellaneous Provisions questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Miscellaneous Provisions questions and exercises with answers

Showing questions 31–53 of 53.

The Board issues orders and instructions to central tax officers mainly to ensure:Read the answer and worked solution →Time limits under the Act can be extended for force majeure on whose recommendation?Read the answer and worked solution →Which event is named within the force majeure explanation in Section 168A?Read the answer and worked solution →A force majeure notice can apply retrospectively from not before:Read the answer and worked solution →A GST notice may be sent by e-mail to the address:Read the answer and worked solution →Which is a valid mode of serving a notice under Section 169?Read the answer and worked solution →A notice sent by registered post is deemed received:Read the answer and worked solution →Tax payable of Rs 1,234.50 is rounded off under Section 170 to:Read the answer and worked solution →A tax rate reduction must be passed on to buyers by:Read the answer and worked solution →The penalty for profiteering under Section 171(3A) is what share of the amount profiteered?Read the answer and worked solution →No profiteering penalty applies if the profiteered amount is deposited within:Read the answer and worked solution →A removal of difficulty order under Section 172 cannot be made after how long from commencement?Read the answer and worked solution →Every order for removal of difficulty must be laid before:Read the answer and worked solution →Section 173 of the CGST Act omits Chapter V of which Act?Read the answer and worked solution →The Central Excise Act, 1944 survives for goods in which Union List entry?Read the answer and worked solution →Permanent transfer of assets with ITC availed is treated as:Read the answer and worked solution →A lease or tenancy of land is treated under Schedule II as a supply of:Read the answer and worked solution →Treatment or process applied to another person's goods is a supply of:Read the answer and worked solution →Under Schedule II, a works contract is a composite supply treated as:Read the answer and worked solution →Supply of food or drink for human consumption as part of a service is a supply of:Read the answer and worked solution →Software development and customisation is classed under Schedule II as:Read the answer and worked solution →Services by any court or Tribunal under law are treated under Schedule III as:Read the answer and worked solution →Supply of warehoused goods before clearance for home consumption is treated as:Read the answer and worked solution →

Worked practice questions

The Board issues orders and instructions to central tax officers mainly to ensure:

  1. Higher revenue yield
  2. Lower penalty rates
  3. Faster refund cycles
  4. Uniform implementation
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Correct answer: D. Uniform implementation

Section 168(1) lets the Board issue instructions for the purpose of uniformity in implementation of the Act.

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Time limits under the Act can be extended for force majeure on whose recommendation?

  1. The GST Council
  2. The High Court
  3. The Revenue Secretary
  4. The State Governor
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Correct answer: A. The GST Council

Section 168A empowers the Government to extend time limits by notification on the recommendations of the Council.

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Which event is named within the force majeure explanation in Section 168A?

  1. A workers' strike
  2. A change of government
  3. A fall in demand
  4. An epidemic or flood
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Correct answer: D. An epidemic or flood

The explanation defines force majeure to include war, epidemic, flood, drought, fire, cyclone and earthquake.

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