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, what is the form used by an Input Service Distributor (ISD) to distribute the input tax credit?

A) GSTR-1

B) GSTR-2

C) GSTR-6

D) GSTR-9

2 / 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

3 / 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

4 / 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

5 / 15

Under GST, what is the treatment of stock transferred between two branches located in different states?

A) Exempted

B) Taxable under IGST

C) Taxable under CGST and SGST

D) Non-GST supply

6 / 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%

7 / 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

8 / 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

9 / 15

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

A) Exempt

B) 5%

C) 12%

D) 18%

10 / 15

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

A) 10%

B) 20%

C) 30%

D) Nil

11 / 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

12 / 15

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

A) Exempt

B) 5%

C) 18%

D) 28%

13 / 15

According to the CGST Act, what is the rate of interest for delayed payment of tax?

A) 12%

B) 18%

C) 24%

D) 36%

14 / 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

15 / 15

What is the full form of "GSTN" in the context of GST?

A) Goods and Services Tax Network

B) General Services Tax Notification

C) Goods and State Tax Nexus

D) Government System for Taxation and Notification

And that concludes the GST Quiz!
Brace yourself for your results on the next screen.
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