Expert Level - N J Jain & Associates

Expert Level

Calling all GST maestros! The Expert Level GST Quiz is not for the faint-hearted. Dive deep into the intricate nuances of taxation mastery, where only the savviest emerge victorious. Prove your GST genius and claim the title!

You have 10 minutes to take up the Quiz.

1 / 15

Under GST, how are toll charges for using infrastructure facilities generally taxed?

A) Exempt

B) 5%

C) 12%

D) 18%

2 / 15

Who has the authority to recommend the conditions and safeguards for refund of tax on the supply of goods to SEZ units or developers?

A) Ministry of Home Affairs

B) GST Council

C) Board of Indirect Taxes and Customs

D) Directorate General of Foreign Trade

3 / 15

What is the rate of pre-deposit for filing an appeal with the Joint Commissioner Appeals?

A) 10%

B) 20%

C) 30%

D) Nil

4 / 15

What is the rate of pre-deposit for filing an appeal with the GST tribunal?

A) 10%

B) 20%

C) 30%

D) Nil

5 / 15

Under GST, what is the treatment of discounts offered before or at the time of supply?

A) Included in the transaction value

B) Excluded from the transaction value

C) Taxed separately

D) Treated as a reverse charge

6 / 15

In GST, what does "HSN" stand for?

A) Harmonized System of Nomenclature

B) High Sales Number

C) Home State Notification

D) Hybrid Service Nomenclature

7 / 15

When can a taxpayer reverse ITC?

A) When wrong credit is availed in the electronic credit ledger

B) When the recipient fails to pay the supplier within 180 days

C) When there is a genuine mismatch in GSTR-2B and GSTR-3B

D) All of the above

8 / 15

What is the GST rate for healthcare services provided by a doctor in an individual capacity?

A) Exempt

B) 5%

C) 12%

D) 18%

9 / 15

What is the threshold limit for mandatory e-way bill generation for the movement of goods?

A) Rs. 50,000

B) Rs. 75,000

C) Rs. 1,00,000

D) Rs. 1,50,000

10 / 15

Under the CGST Act, what is the treatment of goods imported for repair and re-export?

A) Exempted

B) Taxable at standard rates

C) Taxable at reduced rates

D) Taxable under reverse charge

11 / 15

What is the meaning of “NTOR” in GST?

A) Non-Taxable Online Recipient

B) Nil Transation Online Reciept

C) Non-Taxable Online Records

D) Non-Taxable Online Recipient

12 / 15

What is the GST rate on the supply of Mercedes GLS cars?

A) GST 28% + 1% Cess

B) GST 28% + 15% Cess

C) GST 28% + 20% Cess

D) GST 28% + 22% Cess

13 / 15

What is the GST rate for of motor vehicles with operator?

A) Exempt

B) 5%

C) 18%

D) 28%

14 / 15

Which type of supply is not considered as a 'composite supply' under GST?

A) Supply of goods with insurance

B) Supply of goods with warranty

C) Supply of goods with packaging

D) Supply of goods with a gift

15 / 15

Can ITC be claimed on goods as free samples?

A) Yes

B) Yes, but subject to conditions

C) No

D) Only on promotional activities

And that concludes the GST Quiz!
Brace yourself for your results on the next screen.
If you wish to claim your special prize then please fill in the following details:

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