alleryStart learning →GST in India came into effect on which date?
- 1 July 2017
- 1 April 2018
- 1 October 2017
- 1 April 2017
Show answer and solution
Correct answer: A. 1 July 2017
GST replaced a range of older indirect taxes from 1 July 2017, which is celebrated as GST Day.
CA Inter Levy and Collection of Tax — practice questions
Explore 56 free Levy and Collection of Tax questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.
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Showing questions 1–30 of 56.
GST in India came into effect on which date?Read the answer and worked solution →Which Constitution Amendment enabled the introduction of GST in India?Read the answer and worked solution →GST is described as a destination-based tax. Where is the tax collected?Read the answer and worked solution →Which levy applies to a transaction made within a single state, collected by the Central Government?Read the answer and worked solution →Which GST component is levied on inter-state supplies and on imports?Read the answer and worked solution →Which of these old levies was subsumed into GST?Read the answer and worked solution →Under the CGST Act, CGST is levied on which kind of supplies?Read the answer and worked solution →What is the maximum rate of CGST that the Government can notify under section 9(1)?Read the answer and worked solution →CGST is levied on the value determined under which section of the CGST Act?Read the answer and worked solution →CGST is NOT levied on the supply of which of these?Read the answer and worked solution →From when is central tax levied on petrol, natural gas and aviation turbine fuel?Read the answer and worked solution →Under section 9(3), on notified supplies taxed on reverse charge, who pays the tax?Read the answer and worked solution →Under reverse charge, who is eligible for input tax credit?Read the answer and worked solution →An e-commerce operator has no presence or representative in the taxable territory. What must it do?Read the answer and worked solution →Which section of the CGST Act contains the composition levy?Read the answer and worked solution →The Government may raise the section 10 composition turnover limit of Rs 50 lakh, but to at most what amount?Read the answer and worked solution →A composition taxpayer under section 10 is restricted in which way?Read the answer and worked solution →When does the composition option lapse after turnover crosses the limit?Read the answer and worked solution →Tax and penalty for wrongly opting for composition are determined under which sections?Read the answer and worked solution →A manufacturer under composition has State turnover of Rs 40 lakh. At one per cent, how much composition tax is due?Read the answer and worked solution →A trader under composition has turnover of Rs 20 lakh. At half per cent, what is the tax?Read the answer and worked solution →Within what period may an explanation clarifying an exemption notification be inserted under section 11(3)?Read the answer and worked solution →Where an exemption has been granted absolutely, what must the registered supplier not do?Read the answer and worked solution →Which of these is a form of supply listed in section 7(1)(a) when made for consideration in the course of business?Read the answer and worked solution →Which of these is treated as a supply even if made without consideration?Read the answer and worked solution →Free import of services is a supply if received from whom?Read the answer and worked solution →Under Schedule II, any transfer of title in goods is treated as what?Read the answer and worked solution →Transfer of the right to use goods without transferring title is a supply of what?Read the answer and worked solution →A lease or licence to occupy land is treated as a supply of what?Read the answer and worked solution →A job worker applies a process to goods owned by another person. This is a supply of what?Read the answer and worked solution →
Worked practice questions
Which Constitution Amendment enabled the introduction of GST in India?
- The 99th Amendment
- The 100th Amendment
- The 102nd Amendment
- The 101st Amendment
Show answer and solution
Correct answer: D. The 101st Amendment
GST was brought in through the One Hundred and First Amendment to the Constitution.
GST is described as a destination-based tax. Where is the tax collected?
- At the port of export
- At the point of origin
- At the factory gate
- At the point of consumption
Show answer and solution
Correct answer: D. At the point of consumption
A destination-based tax accrues where goods or services are consumed, not where they were produced.
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