Question 1

The maximum limit of IGST rate fixed in the Act is

Accepted Answer

A) 18% 
B) 28% 
C) 40% 
D) 100%

Question 2

TDS certificate is to be issued by deductor in form_________________

Accepted Answer

A) gstr1a 
B) gstr2a 
C) gstr7b 
D) gstr7a

Question 3

Ms. Pooja supplied services to Ms. Smita on 5-7-2018.She raised an invoice on 20-6-2018 and recived the amount on 10-7-2018. The tax rate for these services was changed from 15% to 28% on 1-7-2018. The time of supply will be___________________________ and tax rate levied will be__________________

Accepted Answer

A) 20-6- 2018,28% 
B) 10-7-2018,28% 
C) 20-6- 2018,15% 
D) 10-7-2018,15%

Question 4

The place of supply of telecommunication services shall be

Accepted Answer

A) the location where connection is installed 
B) place of office of the services provider 
C) place of payment 
D) place of supply not relevant

Exam 2: Goods and Services Tax GST and Indirect Taxes in India

The maximum limit of IGST rate fixed in the Act is

TDS certificate is to be issued by deductor in form_________________

Ms. Pooja supplied services to Ms. Smita on 5-7-2018.She raised an invoice on 20-6-2018 and recived the amount on 10-7-2018. The tax rate for these services was changed from 15% to 28% on 1-7-2018. The time of supply will be_________ and tax rate levied will be

The place of supply of telecommunication services shall be