GST Quiz Questions and Answers with PDF

Goods and Services Tax (GST) is an indirect tax used in India on the supply of goods and services. GST has replaced many other indirect taxes in India such as the excise duty, VAT, services tax etc.  Goods and Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. It is a single domestic indirect tax law for the entire country.

GST Basic Quiz

Let us understand the basics of GST through the following:

What is the full form of GST?

Ans: Goods and Services Tax.

When was GST first imposed in India?

Ans: 1 July, 2017.

Which was the first country in the world to implement GST and when?

Ans: France in 1954.

Which was the first state in India to pass the GST bill?

Ans: Assam

Who is the head of GST council?

Ans: Nirmala Sitharaman.

When was GST first proposed in India?

Ans: In the year 2000.

When was the Goods and Services Act approved in the parliament?

Ans: 29th March 2017

Where is the headquarters of GST council?

Ans: New Delhi

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GST MCQ Quiz

1) GST is a ________________ based tax on the consumption of goods and services.

a) dividend

b) duration

c) destination

d) none of the above

Ans: c) destination

2) What is the full form of HSN in GST?

a) Humanity System Numbers

b) Harmonized System of Nomenclature

c) Home Shopping Network

d) none of the above

Ans:  b) Harmonized System of Nomenclature

3) What are the taxes levied on an Intra state supply?

a) SGST

b) CGST

c) IGST

d) Both SGCT and CGST

Ans: d) Both SGCT and CGST

4) What is the maximum rate of CGST prescribed under the CGST Act 2017?

a) 14%

b) 23%

c) 10%

d) 20%

Ans: a) 14%

5) The concept of Goods and Services Taxes originated from:

a) India

b) Canada

c) France

d) China

Ans: b) Canada

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6) What does SAC in GST mean?

a) State Accounting Code

b) Servicing Accounting Code

c) Secure Accounting Code

d) None of the above

Ans: b) Servicing Accounting Code

7) What does ‘I’ in IGST stand for?

a) Integrated

b) Internal

c) International

d) Important

Ans: a) Integrated

8) GST will be levied on:

a) Consumers

b) Manufacturers

c) Retailers

d) All of the above

Ans: d) All of the above

9) Which constitutional amendment was done to pass the GST bill?

a) 120

b) 101

c) 115

d) 122

Ans: 101

10) How many types of GST are there in India?

a) 2

b) 3

c) 4

d) 5

Ans: 3

11) The GST rate in India for various goods and services is divided under __________ slabs.

a) 2

b) 3

c) 4

d) 5

Ans: 4

12) Which of the following taxes will be levied of import of goods and services?

a) IGST

b) CGST

c) SGST

d) None of the above

Ans: a) IGST

13) What is the location of supply in case of importation of goods?

a) Customs port where the goods are cleared.

b) Place where goods are delivered after  clearance from customs.

c) Location of the importer.

d) Location where the goods are sent from.

Ans: c) Location of the importer

14) What is the validity of GST registration certificate?

a) 5 years

b) 10 years

c) 15 years

d) Valid until cancelled or surrendered

Ans: d) Valid until cancelled or surrendered.

15) The value of supply of goods and services shall be:

a) Market value

b) Transaction value

c) Maximum Retail Price

d) None of the above

Ans: b) Transaction value

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Planning to attempt competitive exams? You can learn more about GST through the following:

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