alleryStart learning →On which date did GST take effect in India?
- 1 April 2017
- 15 August 2017
- 1 January 2018
- 1 July 2017
Show answer and solution
Correct answer: D. 1 July 2017
GST replaced a range of older indirect taxes from 1 July 2017.
CA Inter Goods and Services Tax (India) — practice questions
Explore 38 free Goods and Services Tax (India) questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.
Practise Goods and Services Tax (India) with Quill →Goods and Services Tax (India) questions and exercises with answers
Showing questions 1–30 of 38.
On which date did GST take effect in India?Read the answer and worked solution →In a multi-stage tax like GST, who finally bears the tax burden?Read the answer and worked solution →Which model of GST did India adopt, with both Union and states taxing?Read the answer and worked solution →An intra-state supply in India attracts which pair of GST levies?Read the answer and worked solution →Which GST is levied on imports and inter-state supplies?Read the answer and worked solution →Who first collects IGST on an inter-state sale?Read the answer and worked solution →Which date is celebrated as GST Day in India?Read the answer and worked solution →Where was the midnight session launching GST held?Read the answer and worked solution →Which 1986 reform began India's move towards a value added tax?Read the answer and worked solution →Under which Prime Minister was a single common GST proposed in 1999?Read the answer and worked solution →Who helmed the West Bengal finance committee that designed the GST model?Read the answer and worked solution →Which task force of 2002 was set up to recommend tax reforms?Read the answer and worked solution →On which date was the 115th Constitution Amendment Bill on GST introduced?Read the answer and worked solution →Who headed the Standing Committee that examined the 2011 GST bill?Read the answer and worked solution →Who introduced the 122nd Amendment Bill in Lok Sabha in 2014?Read the answer and worked solution →Who gave Presidential assent to the GST Constitution Amendment Act?Read the answer and worked solution →On what date did the GST amendment receive Presidential assent?Read the answer and worked solution →Which state became the first to ratify the GST amendment bill?Read the answer and worked solution →The GST amendment was passed under which Article of the Constitution?Read the answer and worked solution →What state support was needed to ratify the GST amendment?Read the answer and worked solution →Which local levy on entry of goods into a city was subsumed by GST?Read the answer and worked solution →What is the legal nature of the GST Network?Read the answer and worked solution →Initially, what share of GSTN equity did the Centre hold?Read the answer and worked solution →In an HSN code, the first two digits identify what?Read the answer and worked solution →HSN stands for the Harmonized System of what?Read the answer and worked solution →Under reverse charge, who pays the tax to the government?Read the answer and worked solution →Which CGST Act section required rate cuts to be passed on to consumers?Read the answer and worked solution →From 1 December 2022, anti-profiteering complaints went to which body?Read the answer and worked solution →Which committee head suggested a revenue neutral rate near 15 percent?Read the answer and worked solution →What rate did the Subramanian committee propose for sin goods?Read the answer and worked solution →
Worked practice questions
In a multi-stage tax like GST, who finally bears the tax burden?
- The final consumer
- The retail trader
- The first manufacturer
- The wholesale dealer
Show answer and solution
Correct answer: A. The final consumer
Tax paid at earlier stages is refunded through credit, so only the end buyer is left paying it.
Which model of GST did India adopt, with both Union and states taxing?
- A dual GST model
- A single central model
- A local body model
- A state-only model
Show answer and solution
Correct answer: A. A dual GST model
Both the Centre and the states levy GST on the same supplies, which makes it a dual model.
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