Goods and Services Tax (GST) Developments CDS Questions

CDS Economy

Goods and Services Tax (GST) Developments MCQ Questions


13.
Exclusive power to make laws on Integrated GST (IGST) on inter-State trade lies with Parliament under:
A.
Article 246A(2) read with Article 269A
B.
Article 246A(1)
C.
Article 279A
D.
Article 366
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ANSWER :
A. Article 246A(2) read with Article 269A
14.
The GST Council is provided for under which Article of the Constitution?
A.
Article 246A
B.
Article 269A
C.
Article 279A
D.
Article 366(12A)
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ANSWER :
C. Article 279A
15.
GST is defined in the Constitution under Article 366(12A) as a tax on supply of goods/services except:
A.
Petroleum products
B.
Tobacco
C.
Alcoholic liquor for human consumption
D.
Electricity
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ANSWER :
C. Alcoholic liquor for human consumption
16.
India has adopted which model of GST?
A.
Single GST
B.
Dual GST
C.
National GST only
D.
State GST only
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ANSWER :
B. Dual GST
17.
On an INTRA-State supply of goods or services, which taxes are levied?
A.
Only IGST
B.
CGST and SGST/UTGST
C.
Only CGST
D.
Customs duty and IGST
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ANSWER :
B. CGST and SGST/UTGST
18.
On an INTER-State supply of goods or services, which tax is levied?
A.
CGST only
B.
SGST only
C.
Integrated GST (IGST)
D.
CGST and SGST separately
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ANSWER :
C. Integrated GST (IGST)