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

Can an Advance Ruling issued in one state be applied to another state?

A) Yes

B) No

C) Yes, if the states have a mutual agreement

D) Yes, if the transaction involves inter-state supply

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

A) Exempt

B) 5%

C) 12%

D) 18%

4 / 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

5 / 15

What is the time limit for the Authority for Advance Ruling (AAR) to issue a ruling?

A) 30 days

B) 60 days

C) 90 days

D) 120 days

6 / 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

7 / 15

What is the GST rate on restaurant services where attached hotel rooms are given at 7500 or more?

A) 5%

B) 12%

C) 18%

D) 28%

8 / 15

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

A) 10%

B) 20%

C) 30%

D) Nil

9 / 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

10 / 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

11 / 15

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

A) Exempt

B) 5%

C) 12%

D) 18%

12 / 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

13 / 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

14 / 15

What is the role of the Invoice Registration Portal (IRP) in the e-invoicing system?

A) Issuing invoices to taxpayers

B) Validating and registering e-invoices

C) Maintaining taxpayer records

D) Generating e-way bills

15 / 15

In GST, who has the authority to arrest a person for tax evasion?

A) GST Commissioner

B) GST Council

C) GST Appellate Authority

D) GST Intelligence Bureau

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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