INDEX

Compilation of MCQs of ICAI ................................................................................................ 4

SAMPLE PAPERS ................................................................................................................................... 4
SERIES-I .......................................................................................................................................................................... 4

SERIES-II ......................................................................................................................................................................... 11

SERIES-III ........................................................................................................................................................................19

SERIES-IV........................................................................................................................................................................ 21

MOCK TEST PAPER.............................................................................................................................. 31

SERIES-I ........................................................................................................................................................................ 31

SERIES-II ....................................................................................................................................................................... 34

REVISION TEST PAPER ...................................................................................................................... 39

MULTIDISCIPLINARY CASE STUDY (PAPER 6F) ......................................................................... 42
Case Study-1 .................................................................................................................................................................. 42

Case Study-2 ................................................................................................................................................................. 42

Case Study-3 ................................................................................................................................................................. 43

Case Study-4 .................................................................................................................................................................. 44

Case Study-5 ................................................................................................................................................................. 45

Case Study-6 .................................................................................................................................................................. 46

Case Study-7 .................................................................................................................................................................. 47

Compilation of Latest MCQs of CMA .................................................................................. 49

Mock Test Papers ................................................................................................................................. 50
Set -1.............................................................................................................................................................................. 50

Set -2 ............................................................................................................................................................................ 51
Compilation of MCQs of ICAI
SAMPLE PAPERS

SERIES-I
1. A taxable person has made following supplies in May, 2019 –
Sales within the State – Rs. 2,00,000.
Exports out of India– Rs. 60,000.
Supplies to SEZ located within the State – Rs. 40,000.
He does not intend to clear goods under Letter of Undertaking (LUT) or bond.
The input tax credit available to him during May, 2019 – IGST – Nil. CGST – Rs.10,000. SGST – Rs.20,000.
There is no opening balance in his electronic cash ledger or electronic credit ledger.
Tax rates are – SGST – 9%, CGST – 9%, IGST – 18%. How much amount is payable by him in cash?
(A) CGST – Rs. 8,000, SGST – Nil (C) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 5,200
(B) CGST – Rs. 11,600, SGST – Rs. 1,600 (D) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 16,000

2. Mr. A has received technical consultancy services from IT Star Consultants, USA. The import of technical consultancy will
not be liable to GST if‐
(i) Mr. A pays some consideration for the services received
(ii) Mr. A pays some consideration for the services received and if Mr. A uses the said service for business purposes
(iii) Mr. A uses the said service for business purposes even though he does not pay any consideration for the same
(iv) Mr. A uses the said service for personal purposes and does not pay any consideration for the same and is also a
partner in IT Star Consultants
(v) Mr. A uses the said service for business purposes and does not pay any consideration for the same and is also a
partner in IT Star Consultants

(A) (i), (ii), (v) (C) (iii), (iv)

(B) (ii), (iii) and (v) (D) (iii), (iv) and (v)

3. XY, Bangalore, Karnataka furnishes following information:

(i) 10 MT of inputs stock transferred to branch located in Chennai, Tamil Nadu on 10th April, 20XX. Transfer value of
the inputs shown in the invoice is Rs. 10,000.
(ii) 5 MT of inputs supplied to customer located in Chennai at Rs. 12,500 on 10th April, 20XX.
(iii) Cost of production of 1 MT of input is Rs. 750.
(iv) Chennai branch is eligible for full input tax credit.
The value of the inputs stock transferred to Chennai Branch is‐
(A) Rs. 10,000 (C) Rs. 8,250
(B) Rs. 25,000 (D) Rs. 12,500

4. Which of the given activities does not amount to supply?

(A) An architect in India seeks legal advice from his (C) A dealer of air‐conditioners permanently
son settled in London free of cost with regard to transfers an air conditioner from his stock in
his family dispute. trade, for personal use at his residence.
(B) A Resident Welfare Association provides the (D) An electronic commerce operator in India seeks
service of depositing the electricity bills of the legal advice for its business from its head office
residents in lieu of some nominal charges. in US free of cost.
5. Mr. X enters into a contract with a client for supply of certain services on 18.12.2018. GST is payable on such services
under forward charge. Services are supplied on 25.12.2018 and invoiced on 05.01.2019. The client makes payment by
cheque for the services on 29.12.2018 and such payment is credited to the bank account of Mr. X on 06.01.2019. The
payment is recorded in the books of account of the client and Mr. X on 30.12.2018 and 07.01.2019 respectively.
The time of supply of services is:
(A) 29.12.2018 (C) 06.01.2019
(B) 30.12.2018 (D) 05.01.2019

6. Kesar Maharaj, a registered supplier, gave a classical dance performance in an auditorium. The consideration charged
for the said performance is Rs. 1,60,000. Such performance is not for promotion of any product/services. Rate of CGST
and SGST on such services is 9% each. Assuming the services supplied by him to be intra‐state supplies, which of the
following statements are true?
(A) GST liability of Kesar Maharaj is Nil as services (C) Kesar Maharaj is liable to pay CGST and SGST of
provided by him are exempt. Rs. 900 and Rs. 900 respectively.
(B) Kesar Maharaj is liable to pay CGST and SGST of (D) None of the above.
Rs. 14,400 and Rs. 14,400 respectively.

7. Avtaar Enterprises, Kanpur started trading in ayurvedic medicines from July 1, 20XX. Its turnover exceeded Rs. 40 lakhs
on October 3, 20XX. The firm applied for registration on October 31, 20XX and was issued registration certificate on
November 5, 20XX.
Can any revised invoice be issued in the given scenario? If the answer to the first question is in affirmative, determine
the period for which the revised invoices can be issued as also the last date upto which the same can be issued.
(A) Revised invoice cannot be issued in the given (C) Revised invoices can be issued for supplies
case. made between October 31, 20XX and
November 5, 20XX. Further, the revised invoices
can be issued for the said period till December
31, 20XX.
(B) Revised invoices can be issued for supplies (D) Revised invoices can be issued for supplies
made between October 3, 20XX and November made between July 1, 20XX and November 5,
5, 20XX. Further, the revised invoices can be 20XX. Further, the revised invoices can be issued
issued for the said period till December 5, 20XX. for the said period till December 31, 20XX.

8. Shagun started supply of goods in Vasai, Maharashtra from 01.01.20XX. Her turnover exceeded Rs. 40 lakh on
25.01.20XX. However, she didn’t apply for registration. Determine the amount of penalty, if any, that may be imposed
on Shagun under section 122(1) of the CGST Act, 2017 on 31.03.20XX, if the tax evaded by her, as on said date, on
account of failure to obtain registration is Rs. 1,26,000:
(A) Rs. 10,000 (C) Rs. 12,600
(B) Rs. 1,26,000 (D) None of the above

9. Kutch Refineries supplies LPG to XYZ Ltd. by a pipeline under a contract. The terms of contract are:
(i) Monthly payment of Rs. 2 lakh to be made by the recipient on 5th day of the month.
(ii) A quarterly statement of the goods dispatched and payments made will be issued by 7th day of the month
succeeding the relevant quarter.
August 5, September 5, October 5 Payments of Rs. 2 lakh made in each month
October 7 Statement of accounts issued by supplier for the quarter July – September
October 17 Differential payment of Rs. 56,000 received by supplier for the quarter July
– September as per statement of accounts
Which of the following statements is true ?
(A) Invoice will be issued on August 5, September 5, (C) Invoice will be issued on August 5, September 5,
October 5 and October 7. October 5, October 7 and October 17
(B) Invoice will be issued on August 5, September 5 (D) None of the above
and October 5.
10. A Chartered Accountant issued following bill –
(i) Professional fees – Rs. 1,00,000
(ii) Out of pocket expenses – Rs. 10,000
(iii) MCA Fees for e‐filing of documents on MCA portal – Rs. 5,000.
His value of service for tax purposes is:
(A) Rs. 1,15,000 (C) Rs. 1,05,000
(B) Rs. 1,10,000 (D) Rs. 1,00,000

11. Krishna Motors is a car dealer selling cars of an international car company. It also provides maintenance and repair
services of the cars sold by it as also of other cars. Determine the amount of input tax credit available with the help of
the following information regarding expenses incurred by it during the course of its business operations:
Particulars GST paid (Rs.)
Cars purchased from the manufacturer for making further supply of such cars. 20,00,000
[Two of such cars are destroyed in accidents while being used for test drive by potential
customers. GST paid on their purchase is Rs. 1,00,000]
Works contract services availed for constructing a car shed in its premises. 50,000

(A) Rs. 19,00,000 (C) Rs. 19,50,000

(B) Rs. 21,10,000 (D) Rs. 20,50,000

12. In which of the following cases, import of services by an individual is taxable under GST?
(1) Import of service with consideration in course or furtherance of business.
(2) Import of service with consideration not in course or furtherance of business.
(3) Import of service without consideration from a related person in course or furtherance of business.
(4) Import of service without consideration from a related person not in course or furtherance of business.
(A) (1) and (3) (C) (1), (2) and (3)
(B) (2) and (4) (D) (4)

13. Compute the value of ‘exempted supply’ for purpose of section 17(2) of the CGST Act, 2017 from the following details:
(i) Value of alcoholic liquor for human consumption: Rs. 1,50,000
(ii) Value of architect services supplied: Rs. 2,00,000
(iii) Securities of face value of Rs. 1,00,000 sold for Rs. 95,000

(A) Rs. 1,50,000 (C) Rs. 2,45,000

(B) Rs. 2,50,000 (D) Rs. 1,50,950

14. Grand Foods is engaged in supplying restaurant service in Delhi. In the preceding financial year, it has an aggregate
turnover of Rs. 95 lakh from restaurant service and Rs. 5 lakh from supply of farm labour and has earned a bank interest
of Rs. 10 lakh. Which of the following statements are true in the given case?
(1) Aggregate turnover of Grand Foods, for determining eligibility for composition scheme, in the preceding FY is Rs.
90 lakh.
(2) Aggregate turnover of Grand Foods, for determining eligibility for composition scheme, in the preceding FY is Rs.
100 lakh.
(3) Aggregate turnover of Grand Foods, for determining eligibility for composition scheme, in the preceding FY is Rs.
110 lakh.
(4) Supply of farm labour and supply of service of extending loans/deposits does not make Grand Foods ineligible
for composition scheme.
(5) Supply of services other than restaurant service ‐ supply of farm labour and supply of service of extending
loans/deposits ‐ by Grand Foods makes it ineligible for composition scheme.
(A) (1) and (4) (C) (1) and (5)
(B) (2) and (4) (D) (3) and (5)
15. Which of the following services provided by Good Health Care Nursing home are not exempt?
(1) Reiki healing treatment.
(2) Plastic surgery conducted to repair cleft lip of a new born baby.
(3) Air ambulance services to transport critically ill patients from distant locations to Good Health Care Nursing home.
(4) Palliative care for terminally ill patients. On request, such care is also provided to patients at their homes. (Palliative
care is given to improve the quality of life of patients who have a serious or life-threatening disease but the goal
of such care is not to cure the disease).
(5) Alternative medical treatments by way of Ayurveda.
(A) (1) and (3) (C) (1)
(B) (2) and (4) (D) (1), (4) and (5)

16. Open area in the precincts of a temple has been rented for a marriage for a day. In which of the following cases, such
renting is exempt from GST?
(A) Temple is owned by Sanatan Charitable Trust (C) Both (a) and (b).
(registered under section 12AA of the Income-
tax Act, 1961) and consideration charged is Rs.
9,000.
(B) Temple is owned by Sanatan Charitable Trust (D) None of the above.
(registered under section 12AA of the Income-
tax Act, 1961) and consideration charged is Rs.
11,000.

17. BTW Pvt. Ltd. has following units:

A: Factory in Noida, Uttar Pradesh; closed from 2017‐18 onwards, no turnover
B: Factory in Ghaziabad, Uttar Pradesh; turnover of Rs. 54 crores in 2017‐18
C: Service centre in Faridabad, Haryana; turnover of Rs. 2 crore in 2017‐18
D: Service centre in New Delhi; turnover of Rs. 4 crores in 2017‐18
The company’s corporate office functions as an input service distributor. It has to distribute input tax credit of Rs. 18 lakh
for April, 2018. Of this, an invoice involving tax of Rs. 6 lakh pertains to technical consultancy for Faridabad unit.
Input tax credit will be distributed as:
(A) Rs. 3,00,000 to Noida Factory, Rs. 9,00,000 to (C) Rs. 10,80,000 to Ghaziabad factory, Rs. 40,000
Ghaziabad factory, Rs. 3,00,000 to Faridabad to Faridabad service centre and Rs. 80,000 to
service centre and Rs. 3,00,000 to New Delhi New Delhi service centre.
service centre.
(B) Rs. 10,80,000 to Ghaziabad factory, Rs. (D) Rs. 16,20,000 to Ghaziabad factory, Rs. 60,000
6,40,000 to Faridabad service centre and Rs. to Faridabad service centre and Rs. 1,20,000 to
80,000 to New Delhi service centre. New Delhi service centre.

18. (i) A software professional providing technical consultancy buys a motorcycle for use of his employee.
(ii) A motor driving school buys a car for being used in imparting motor driving training.
(iii) A flying school imports an aircraft for use in its training activity.
(iv) A manufacturer buys a small truck for the purpose of transporting its inputs and finished goods.
Input tax credit cannot be taken on:
(A) (iii) (C) (i)
(B) (i), (ii), (iii), (iv) (D) (i), (iii)

19. Kamlesh hires a works contractor for repairing his factory building on a lumpsum payment of Rs. 11,80,000. He debits
half of the expenditure in the profit and loss account and the remaining half in the building account.
Assuming the rate of GST to be 18%, Kamlesh can take input tax credit of:
(A) Rs. 90,000 (C) Rs. 2,12,400
(B) Rs. 1,06,200 (D) Nil
20. An online portal, Best Info, raises invoice for database access on 21st February, 2019 on Roy & Bansal Ltd. The payment
is made by Roy & Bansal Ltd. by a demand draft sent on 25th February, 2019 which is received and entered in the
accounts of Best Info on 28th February, 2019. Best Info encashes the demand draft and thereafter, gives access to the
database to Roy & Bansal Ltd from 3rd March, 2019. In the meanwhile, the rate of tax is changed from 1st March 2017.
What is the time of supply of the service of database access by Best Info?
(A) 25th February, 2019 (C) 21st February, 2019
(B) 28th February, 2019 (D) 3rd March, 2019

21. Which of the following persons can opt for the composition scheme?
1) Registered person whose aggregate turnover in the preceding financial year did not exceed Rs. 75 lakh.
2) Registered person whose aggregate turnover in the preceding financial year did not exceed Rs. 1.5 crore.
3) A person engaged in manufacture of Pan Masala, Tobacco and manufactured tobacco substitutes
4) A person engaged in the manufacture of Ice Cream or other edible ice.
5) A person engaged exclusively in the providing restaurant service.
6) A person engaged exclusively in supply of medicines.
(A) 1,2,3,5 (C) 2,3,4,5
(B) 1,2,5,6 (D) 3,4,5,6

22. Which of the following statements is not correct for a tax payer who has opted for composition scheme?
(A) A registered person supplying goods under the (C) A composition dealer shall mention the words
composition scheme shall issue a bill of supply. “Composition taxable person, not eligible to
collect tax on supplies” at the top of the bill of
supply issued by him.
(B) Last date for payment of liability towards tax, (D) Last date for payment of liability towards tax,
interest, penalty, fee or any other sum is 20th day interest, penalty, fee or any other sum is 18 th day
of each month. of the month following each quarter.

23. M/s. Tanatan received testing services from Aquarian Solution (P) Ltd. on 10-May-2018. The payment was entered in the
books of account of M/s. Tanatan on 16-May-2018 and was credited in the bank account of supplier on 19-May-2018.
In the meantime, supplier issued invoice on 18-May-2018. What will be the time of supply in this case?
(A) 10-May-2018 (C) 16-May-2018
(B) 18-May-2018 (D) 19-May-2018

24. Which one of the following cannot be a reason for cancellation of registration?
(A) There is a change in the constitution of business (C) A composition taxpayer has not furnished returns
from partnership firm to proprietorship. for three consecutive tax periods.
(B) The business has been discontinued. (D) A registered person, other than composition
taxpayer, has not furnished returns for three
consecutive tax periods.

25. Which of the following is an OIDAR service?

(i) Online course consisting of pre-recorded videos and downloadable PDFs
(ii) PDF document manually emailed by provider
(iii) Individually commissioned content sent in digital form e.g., photographs
(iv) Stock photographs available for automatic download
(v) PDF document automatically emailed by provider’s system.

(A) (i), (iv) (C) (i), (iv), (v)

(B) (iv), (v), (ii) (D) All of the above
26. Which of the following is included while computing the value of supply of goods under GST?
(A) Price of the goods (C) Tax levied by Municipal Authority on sale of the
goods
(B) Packing charges of the goods (D) All of the above

27. Which documents are required to send goods from branch office in one State to head office in another State?
(A) Tax invoice and e way bill (C) Payment Voucher and e way bill
(B) Receipt Voucher and e way bill (D) All of the above.

28. Is e-way bill mandatory in case of transport of the handicraft goods from one State to another State by a person who
has been exempted from the requirement of obtaining registration?
(A) E-way Bill is not required as the supplier is (C) E-way Bill is mandatory even if the value of
exempt from the requirement of obtaining consignment does not exceed Rs. 50,000
registration.
(B) E-way Bill is mandatory only if the value of (D) None of the above.
consignment is more than Rs. 50,000

29. A registered person can claim refund of any unutilized input tax credit on zero rated supplies without payment of tax or
the credit accumulated on account of inverted tax rate structure:
(A) before the expiry of 2 years from the relevant (C) before the expiry of 3 years from the relevant
date*. date.
(B) before the expiry of the tax period. (D) before the expiry of 18 months from the relevant
date.

30. A registered person, who is under investigation for an offence under Chapter XIX, needs to retain the books of
accounts/other records pertaining to such investigation until the expiry of:
(A) 72 months from the due date of furnishing of (C) (a) or (b), whichever is later
annual return for the year pertaining to such
accounts and records.
(B) 1 year after final disposal of such investigation. (D) None of the above

31. Which of the following is a correct method of serving notice?

(i) By giving it to any adult member of the family residing with the taxable person
(ii) By making it available on the common portal
(iii) By sending a courier to a person regularly employed by him in connection with the business
(iv) By registered post with acknowledgement due to his authorized representative
(v) Affixing a copy on the notice board of the office of the concerned officer who issued such notice
(A) (ii), (iv) (C) (i), (ii), (iii), (iv)
(B) (i), (iii), (v) (D) (i), (ii), (iii), (iv) and (v)

32. Which of the following transactions does not qualify as supply under GST law?
(i) When the Head Office makes a supply of services to its own branch outside the State.
(ii) When a person import services without consideration for the purposes of his business from his son living outside
India.
(iii) Disposal of car without consideration and where the supplier has not claimed input tax credit on such car.
(iv) When a principal makes supplies to his agent who is also registered and is situated within the same State.
(A) (i) & (iii) (C) (iii)
(B) (i), (ii) & (iii) (D) (iii) & (ii)

33. Input tax Credit is available on all supplies which are used or intended to be used in the course or furtherance of business.
Input tax credit will be available under which of the following situations?
 (A) GST paid on motor car (4 seaters) used in the (C) GST paid on goods or services or both used for
course and furtherance of business. personnel consumption.
(B) GST paid on club membership fees. (D) IGST @18% paid on inputs purchased from a
vendor in Bangalore where the supplier is
registered in Rajasthan.

34. Which of the following statements are true w.r.t. accounts and records?
1) All accounts and records are to be retained for 6 years.
2) Stock record is to be maintained by all registered dealers except the dealers registered under composition
scheme.
3) Stock record is to be maintained by all registered dealers including composition dealers.
4) Monthly production records are to be maintained by all dealers except the dealers who have taken option for
composition.
5) Monthly production records are to be maintained by all dealers including composition dealers
6) Records are to be maintained at principal place of business.
Which of the above are correct?
(A) 1,2,5 (C) 1,3,4
(B) 1,3,5 (D) 1,2,4,6

35. A special Audit under GST is conducted by :

(A) The CGST Officials (C) Chartered Accountant or Cost Accountant
(B) The SGST Officials (D) Any of the above

36. There is a difference in taxability of goods forming part of composite supply and mixed supply. Here are few examples
from which you need to identify which is correct example of composite supply and mixed supply.
i) Mr. A buys a car and purchases warranty and maintenance of the car by paying nominal amount. Car, warranty
and maintenance here are a mixed supply.
ii) Mr. A buys a car and purchases warranty and maintenance of the car by paying nominal amount. Car, warranty
and maintenance here are a composite supply.
iii) Mrs. A buys a microwave oven and some utensils for use in microwave oven. Both microwave oven and utensils
are sold at a single price. Microwave oven and its utensils here are a mixed supply.
iv) Mrs. A buys chocolates, juices and biscuits from a shop. All items have different prices. Chocolates, juices and
biscuits are a mixed supply.
The correct examples of composite and mixed supply are: -
(A) i, iv (C) ii, iii, iv
(B) ii, iii (D) None of the above

37. Mr. A purchases redeemable vouchers worth INR 8000/- on 1st January. The vouchers are redeemable against purchase
of any goods. The vouchers are valid till 30th June. What will be the time of supply in case of such vouchers?
(A) 1st January (C) The date of redemption of vouchers
(B) 30 June
th
(D) None of the above

38. Mr. R, a resident of Delhi, holds an account in ICICI Bank in Delhi. Mr. R goes to Jaipur for work. During his visit to Jaipu r
he takes certain services relating to his account from ICICI bank in Jaipur in relation to some transaction to be carried
out at Mumbai. What will be place of supply in this case?
(A) The place of supply shall be Delhi (C) The place of supply shall be Mumbai
(B) The place of supply shall be Jaipur (D) None of the above

39. Mr. X becomes liable to registration on 1st August, 2018 and has obtained registration on 15th August, 2018. Such person
is eligible for input tax credit on inputs held in stock as on:
(A) 1st August, 2018 (C) 15th August, 2018
(B) 31st July, 2018 (D) He cannot take credit for the past period
40. Indigo Airlines sells various products like watches, artificial jewellery, packaged foods etc. to its passengers on board
during the flight. The flight originates from Jaipur, halts at Mumbai and finally lands in Chennai. What would be the place
of supply of such products?
(A) Jaipur (C) Location where goods were taken on board
(B) Chennai (D) Location where passengers buying goods disembark

SERIES-II

1. Mr. Jeet Ram, located in the State of Uttar Pradesh, is a re-seller of agricultural produce cultivated from land. His turnover
for the period July, 2017 to March, 2018 is Rs. 20,00,000/-
He has made occasional inter-State taxable supplies also of Rs. 10,00,000/- of handicraft goods to the State of Jammu
and Kashmir during the month of March, 2018.
Compute the aggregate turnover of Mr. Jeet Ram for the financial year 2017-18 under the CGST Act, 2017, and also
state whether he is liable for registration under the Act or not.
(A) Rs. Nil; Not liable for registration (C) Rs. 35,00,000/-; Not liable for registration
(B) Rs. 10,00,000/-; Not liable for registration (D) Rs. 30,00,000/-; Liable for registration

2. Mr. Champak, located in the State of Himachal Pradesh, a job worker, is engaged in providing job work services relating
to silverware articles to his Principal, Mr. Mote Lal, in the State of Himachal Pradesh. The details of his turnover are as
under:
a) For the period April, 2018 to March, 2019: Rs. 19,00,000/-.
Mr. Champak, has earned continuous rental income of Rs. 15,000/- per month from his residential flat in Delhi for nine
months from July, 2018 to March, 2019. He has also made wholly exempt supplies of handicraft items of Rs. 50,000/-
during the FY 2018-19.
Compute the aggregate turnover of Mr. Champak for the financial year 2018-19 under the CGST Act, 2017, and also
state whether he is liable for registration under the Act or not.
(A) Rs. 20,85,000/-; Liable for registration. (C) Rs. 19,00,000/-; Not liable for registration.
(B) Rs. 20,35,000/-; Liable for registration. (D) Rs. 19,50,000/-; Liable for registration.

3. Mr. Fardeen Khan, is the owner of a proprietorship firm (located in the State of Jammu and Kashmir), which is engaged
in trading of ice-cream (not containing cocoa) and supplies the same locally within the same State itself. The turnover
details of his firm are as under:
• For FY 2017-18: Rs. 90,00,000/-
• For FY 2018-19: Rs. 125,00,000/-
He wants to opt for Composition Scheme for FY 2018-19. State the composition turnover limit for the State of Jammu and
Kashmir and whether he is eligible to opt for Composition Scheme or not.
(A) Rs. 80,00,000/-: Yes (C) Rs. 1,00,00,000/-: Yes
(B) Rs. 80,00,000/-: No (D) Rs. 1,50,00,000/-: Yes

4. Mr. Manubhai and Mr. Anubhai are two brothers running a business of supplying lubricants located in the State of Gujarat
in their company, M/s. Ambani Lubricants (P) Ltd. On death of their respected father, the two brothers have divided their
business. However, they have signed an agreement that Mr. Anubhai will not enter into business of supplying lubricants
similar to business done by M/s. Ambani Lubricants (P) Ltd. run by Mr. Manubhai, for which Mr. Manubhai will pay him Rs.
2.5 crores as a lump sum payment. State whether transaction entered through the above agreement constitutes supply
under CGST Act, 2017 or not.
(A) Yes, supply of goods by Mr. Manubhai. (C) Yes, supply of services by Mr. Manubhai.
(B) Yes, supply of goods by Mr. Anubhai. (D) Yes, supply of services by Mr. Anubhai.

5. Which of the following legal services does not fall under RCM provisions as contained under section 9(3) of the CGST
Act-
(A) Representation services provided by an (C) Representation services provided by a firm of
individual advocate advocates
 (B) Representation services provided by a senior (D) Legal services provided by an advocate to an
advocate individual in relation to his personal non-
business matter

6. M/s. Sunlight Associates, is a management consultancy firm located in Delhi and has certain foreign clients to whom the
firm provides business support services. In regard to one of the foreign client, certain services were rendered in the month
of January, 2018 and the invoice was duly raised.
The firm undertakes such export of services against Letter of Undertaking, i.e. without payment of integrated tax.
However, it is likely that the payment against such invoice would not be received till March, 2019.
Is M/s. Sunlight Associates, required to pay integrated tax on such transaction if the payment is not received till March,
2019? In case integrated tax is payable, is M/s. Sunlight Associates, entitled to claim refund on this account? State which
of the following option is correct-
(A) Integrated tax is payable by M/s. Sunlight (C) Integrated tax is payable by M/s. Sunlight
Associates, but refund of payment of such tax is Associates, and refund of payment of such tax
not allowed is allowed
(B) Integrated tax is payable by the foreign client (D) Integrated tax is not payable and refund of
and M/s. Sunlight Associates can claim ITC of accumulated ITC is allowed
such payment made

7. M/s. Global Exports (P) Ltd. made following supplies as under:

(i) Exports of taxable goods made on 01-Jun-2018 with payment of tax. GST returns were duly filed in time. However,
GST RFD-01 has not been filed.
(ii) Exports of exempted goods were made on 15-Jul-2018 under letter of undertaking. However, input tax credit in
respect of manufacturing of such goods is Rs. 50,000/-. Refund application GST RFD-01 is filed on 30-Apr-2019
i.e. after end of financial year 2018-19.
(iii) Goods supplied to export oriented unit on 29-Jul-2018 and return for the month of July, 2018 was filed on 20-Aug-
2018. Input tax credit in respect of such supply is Rs. 26,000/- and an undertaking was received from the recipient
that it will not claim input tax credit and supplier may seek refund. GST RFD-01 is filed on 01-Dec-2020.
(iv) Supply of services outside India were made on 11-Aug-2018 and payment was received on 10- Oct-2018. Input
tax credit in respect of such supply is Rs. 48,000/-. GST RFD-01 is filed on 30- Sep-2020.
Note: Payment is received in US Dollars ($) for all transactions except transaction (i).
Determine in which of above mentioned transactions, refund is available to M/s. Global Exports (P) Ltd.?
(A) (ii), (iii) and (iv) (C) (iii) and (iv)
(B) (i), (ii) and (iv) (D) (i) and (ii)

8. M/s Gyaan Publishing House, registered under GST in Delhi is engaged in printing and selling of books as well as trading
of stationery items. He has provided following information of a consignment which is to be supplied to Mumbai: -
(i) Taxable value of supplies indicated on tax invoice: Rs. 35,000/-
(ii) Value of exempted supplies: Rs. 8,000/-
(iii) Value of goods to be sent to job worker on delivery challan: Rs. 15,000/-
Calculate the consignment value for the purpose of generating e-way bill for inter-State supply of goods. Assume rate
of tax on taxable goods to be 18%.

(A) Rs. 35,000/- (C) Rs. 56,300/-

(B) Rs. 50,000/- (D) Rs. 64,300/-

9. Mr. Motilal, a trader registered in Delhi, receives an order from Mr. Chotilal, registered in Noida, Uttar Pradesh, for supply
of goods of Rs. 1,00,000/- taxable @18%. Mr. Motilal, agrees to supply the goods ex- factory. Mr. Motilal, supplied goods
on 3-Nov-2018 and issued a tax invoice of Rs. 1,18,000/- (Rs. 1,00,000/- + 18,000/- IGST) in the name of Mr. Chotilal. Mr.
Chotilal, arranged his own vehicle for transportation of goods from Delhi to Noida. However, during transportation of
goods, the vehicle of Mr. Chotilal, was stopped and checked by the Proper Officer. The Proper officers found that there
was no e-way bill along with the tax invoice. The owner of the goods decided to pay the penalty and got the goods
released himself. According to the provisions of section 129 of the CGST Act, 2017, what is the amount to be paid for
release of goods and who shall make the payment,-
 (A) Payment of applicable tax and penalty equal (C) Payment of applicable tax and penalty equal
to 100% of the tax payable by Mr. Motilal, i.e. to 100% of the value of goods by Mr. Motilal i.e.
Rs. 18,000/- tax + Rs. 18,000/- penalty Rs. 18,000/- tax + Rs. 1,00,000/- penalty
(B) Payment of applicable tax and penalty equal (D) Payment of applicable tax and penalty equal
to 100% of the tax payable by Mr. Chotilal i.e. to 50% of the value of goods by Mr. Chotilal i.e.
Rs. 18,000/- tax + Rs. 18,000/- penalty Rs. 18,000/- tax + Rs. 50,000/- penalty

10. Analyse the transactions mentioned below-

(a) Mr. Abhinay, provides architect services to Institute for Rural Development, a Government Agency for Rs.
2,80,000/- (inclusive of Rs. 30,000/- GST) under a contract in October, 2018. Mr. Abhinay, is registered under GST.
Being a registered supplier, Institute for Rural Development deducted TDS of supplier.
(b) M/s. Manmohak Apparels, is registered under GST in Madhya Pradesh. It sells leather handbags across India
through e-commerce operator Pingpong. Pingpong, is also registered with Madhya Pradesh GST Authority as TCS
collector and collected TCS @ 1% (0.5% CGST + 0.5% SGST) on supplies made through it. M/s. Manmohak
Apparels made sales of Rs. 3,45,000/- and received sales returns of Rs. 67,700/- in the month of October, 2018.
Sales are inclusive of tax. Leather handbags are taxable @ 18% GST. Pingpong, collected TCS of Rs. 2,350/- from
M/s Manmohak Apparels.
Which of the transactions are in compliance with section 51 and section 52 of CGST Act?
(A) Only (i) (C) Both (i) and (ii)
(B) Only (ii) (D) Neither (i) nor (ii)

11. State which of the following statement is incorrect:

(i) An agent, supplying goods on behalf of principal where invoice is issued in the name of principal, is required to
get compulsorily registered under GST.
(ii) Persons who are required to deduct tax under section 51, whether or not separately registered under this Act are
compulsory required to get registered under GST without any threshold.
(iii) Every person supplying online information and database access or retrieval services from a place outside India
to a registered person in India is compulsory required to get registered under GST without any threshold.
(iv) Persons who supply services, other than supplies specified under sub-section (5) of section 9, through such
electronic commerce operator who is required to collect tax at source under section 52 are compulsory required
to get registered under GST without any threshold.
(A) (i), (ii) (C) (i), (iii), (iv)
(B) (iii), (iv) (D) None of the above

12. Mr. Natwarlal, a registered person under GST, was the proprietor of M/s. Spiceton Restaurant.
He died and left behind his wife and son on 15-Aug-2018.
His son wants to continue the business of the deceased father.
The GST consultant of M/s. Spiceton Restaurant, gave the following advices to the son, how the son could continue the
business of his deceased father.
Which of the following option is correct in accordance with the provisions of GST law-
(A) The son should get himself registered under the (C) The son should close the old firm and start new
name and style M/s. Spiceton Restaurant, under business under different name.
his own PAN and file Form ITC-02.
(B) The son can get the authorized signatory (D) The son should do the business as his mother as
changed by approaching to the Proper Officer the new proprietor of the M/s. Spiceton
and can continue the same business. Restaurant, and son should act as a Manager.

13. M/s. Raman Plastics, is a manufacturer of plastic toys. It is registered person under GST in Shimla, Himachal Pradesh.
It procures its raw materials from Punjab. During the month of April, 2018, it purchased material of Rs. 35.00 Lakh and
paid IGST thereon amounting to Rs. 6.30 Lakh. It supplied 30% of its production in the State of Jammu and Kashmir,
whereas the 70% of its production was supplied taxable @ 0.1% to a merchant exporter during the month of April, 2018.
The returns for the month of April, 2018 were duly filed in time. The last date upto which the taxpayer can claim refund
of input tax credit on account of inverted duty structure is
 (A) 20-Apr-2020 (C) 20-Apr-2021
(B) 31-Mar-2021 (D) 20-May-2020

14. M/s. Jolly Electronics (P) Ltd., is an authorized dealer of M/s. GG Micro Ltd., located and registered in Lucknow, Uttar
Pradesh. It has sold following items to Mr. Alla Rakha (a consumer):
Product Amount (Rs.)
Refrigerator (500 litres) taxable @ 18% 40,000/-
Stabilizer for refrigerator taxable @ 12% 5,000/-
LED television (42 inches) taxable @ 12% 30,000/-
Split air conditioner (2 Tons) taxable @ 28% 35,000/-
Stabilizer for air conditioner taxable @12%. 5,000/-
Total value 1,15,000/-
M/s. Jolly Electronics (P) Ltd. has given a single invoice, indicating price of each item separately to Mr. Alla Rakha. Mr.
Alla Rakha, has given a single cheque of Rs. 1,00,000/- for all the items as a composite discounted price. State the type
of supply and the tax rate applicable on the same.
(A) Composite supply; Highest tax rate applicable (C) Supply other than composite and mixed supply;
to split air conditioner, i.e. 28% Highest tax rate applicable to split air
conditioner i.e. 28%
(B) Mixed supply; Highest tax rate applicable to split (D) Supply other than composite and mixed supply;
air conditioner, i.e. 28% respective tax rate applicable to each item

15. M/s. Radhika Travels (P) Ltd., purchased a bus chassis from M/s. Jyoti Motors Ltd., for a consideration of Rs. 80.00 Lakh on
1-Aug-2018. M/s. Radhika Travels (P) Ltd., sent the bus chassis for body building to M/s. Hanumant Fabricators, and paid
in advance the total consideration of Rs. 25.00 Lakh on 10-Aug-2018. M/s. Hanumant Fabricators, after completing the
bus body, informed M/s. Radhika Travels (P) Ltd., for inspection of the work done on 1-Sep-2018. M/s. Radhika Travels (P)
Ltd., visited the work shop of M/s. Hanumant Fabricators, on 7-Sep-2018, and confirmed that the bus body was in
accordance with the terms of the contract. M/s. Hanumant Fabricators, raised an invoice of Rs. 25.00 Lakh on 15-Sep-
2018, and supplied chassis along with the bus body so constructed, along with the invoice on 16-Sep-2018. State the
time of supply in this case, out of the choices given below-
(A) 10-Aug-2018 (C) 15-Sep-2018
(B) 7-Sep-2018 (D) 16-Sep-2018

16. Banke Bihari (Pedewala), is a famous sweets maufacturer, located and registered in Mathura, Uttar Pradesh. He received
an order for 200 Kg. of sweets on 2nd November, 2018 from M/s. Ghoomghoom Travels (P) Ltd., located and registered
in same locality of Mathura for a total consideration of Rs. 1,00,000/- on occasion of Diwali festival. All 200 Kg. sweets
were delivered to M/s. Ghoomghoom Travels (P) Ltd. on 5th November, 2018, but without invoice, as accountant of Mr.
Banke Bihari was on leave on that day. However, the invoice was raised for the same on 6 th November, 2018, when the
accountant joined the office after leave. Payment in full was made on 7th November, 2018.
Determine the time of supply of goods in this case.
(A) 2nd November, 2018 (C) 6th November, 2018
(B) 5th November, 2018 (D) 7th November, 2018

17. M/s. Dhoom Furniture Mart, located and registered under GST in the State of Chhattisgarh, sells furniture from its showroom
to M/s. Lucky Dhaba (located and registered under GST in the State of Jharkhand). M/s. Lucky Dhaba requested to deliver
the furniture to Mr. Pyare Lal (his landlord at his new rented home at Patna, Bihar). M/s. Dhoom Furniture Mart sends the
furniture with a proper E-way bill to Patna through a transporter, who made the delivery to Mr. Pyare Lal.
Determine the place of supply of furniture sold by M/s. Dhoom Furniture Mart to M/s. Lucky Dhaba in the above case.
(A) Chhattisgarh (C) Patna, Bihar
(B) Jharkhand (D) None of the above

18. M/s. Buildwell Engineering Consultants, located and registered in Gurugram, Haryana provided consultancy services to M/s. Taj
India Ltd., (located and registered in Mumbai, Maharashtra) for its hotel to be constructed on land situated in Dubai.
 Determine the place of supply of consultancy services provided by M/s. Buildwell Engineering Consultants to M/s. Taj
India Ltd.:
(A) Gurugram, Haryana (C) Dubai
(B) Mumbai, Maharashtra (D) None of the above

19. Aflatoon Spares (P) Ltd., located and registered in Haryana, supplied spare parts (FOB basis) to Mr. Laxmi Khurana, an
unregistered person, located in Rajasthan. Mr. Laxmi Khurana booked the courier himself with Black Dart Courier (P) Ltd.,
registered in Delhi for delivery in Rajasthan. Black Dart Courier (P) Ltd. picked up the goods from Haryana and delivered
the courier in Rajasthan while passing through the State of Uttar Pradesh.
Determine the place of supply of service provided by Black Dart Courier (P) Ltd. to Mr. Laxmi Khurana:
(A) Haryana (C) Rajasthan
(B) Delhi (D) Uttar Pradesh

20. Mr. Javed Miandad, an unregistered person residing in Lucknow, Uttar Pradesh, went to Delhi for seeking admission of
his child, Mr. Inzamam in CA IPCC. Mr. Javed Miandad got the demand draft generated at ICICI Bank Ltd., registered
in Delhi against cash, for depositing the registration fee to ICAI. Mr. Javed Miandad does not have a bank account in
ICICI Bank Ltd.
Determine the place of supply of service provided by ICICI Bank Ltd., Delhi to Mr. Javed Miandad.
(A) Delhi (C) Uttar Pradesh
(B) Lucknow (D) None of the above

21. Which one of the following statement is correct while issuing a tax invoice:
(i) Place of supply in case of inter-State supply is not required to be mentioned
(ii) The power of attorney holder can sign the tax invoice in case the taxpayer or his authorised representative has
been travelling abroad
(iii) Quantity is not required to be mentioned in case of goods when goods are sold on “as is where is basis”
(iv) Description of goods is not required to be given in case of mixed supply of goods
(A) (ii), (iii) (C) None of the above
(B) (i), (ii), (iii) (D) All of the above

22. What will be the rate of tax and nature of supply of a service, if the same is not determinable at the time of receipt of advance?
(A) 12%, Inter-State supply (C) 18%, Inter-State supply
(B) 12%, Intra-State supply (D) 18%, Intra-State supply

23. Which of the following activity is taxable under GST?

(i) Supply of food by a hospital to patients (not admitted) or their attendants or visitors.
(ii) Transportation of passengers by non-air-conditioned railways
(iii) Services by a brand ambassador by way of folk dance performance where consideration charged is Rs.
1,40,000.
(iv) Transportation of agriculture produce by air from one place to another place in India
(v) Services by way of loading, unloading, packing, storage or warehousing of rice
(vi) Service provided by GTA where consideration charged for transportation of goods for a single carriage is Rs. 900
(A) (i), (v), (vi) (C) (i), (iii), (iv)
(B) (iii), (iv), (v) (D) (iv), (v)

24. In which of the following cases, compounding of offence is not allowed under section 138 of CGST Act, 2017?
(A) a person who has been allowed to compound (C) a person who has been accused of committing an
once in respect of any of the offences specified offence under GST law which is also an offence
in clauses (a) to (f) of section 132(1). under any other law for the time being in force.
(B) a person who has been convicted for an (D) All of the above.
offence under GST law by a Court.
25. If a taxable person has done the following act, inspection can be ordered:
(A) Suppression of any transaction of supply of (C) Contravention of any provision of the GST law to
goods or services evade tax
(B) Suppression of stock of goods in hand (D) All of the above

26. The time-limit for issuance of order of Best Judgment assessment is:
(A) 5 years from the date specified for furnishing of (C) 3 years from the date specified for furnishing of
the annual return for the financial year to which the annual return for the financial year to which
the tax not paid relates. the tax not paid relates.
(B) 4 years from the date specified for furnishing of (D) None of the above
the annual return for the financial year to which
the tax not paid relates.

27. Where any agent supplies goods on behalf of his principal:

(A) Such agent shall be jointly and severally liable (C) Both (a) and (b)
to pay the GST payable on such goods.
(B) The principal shall be jointly and severally liable (D) None of the above.
to pay the GST payable on such goods.

28. Which of the following activities are exempt from GST?

(A) Religious pilgrimage organised by Todarmal (C) Milling of paddy into rice.
Charitable Trust.
(B) Loading, packing and warehousing of jaggery (D) None of the above.
and pulses.

29. Which of the following statements is true?

1. Services provided by Government ITIs to individual trainees are exempt from GST.
2. Services provided by the State Governments and Private Service Providers by way of transportation of patients in
ambulance are exempt from GST.
3. Services of renting of shops in a hospital are exempt from GST being health care services.
4. Services provided by Police to PSUs are taxable.
(A) 1, 2 & 4 (C) 3&4
(B) 2, 3 & 4 (D) All of the above.

30. Which of the following transactions does not qualify as supply under GST law?
(A) Disposal of car without consideration and where (C) When the Head Office makes a supply of
the supplier has not claimed input tax credit on services to its own branch outside the State.
such car.
(B) When a principal makes supplies to his agent (D) When a person import services without
who is also registered and is situated within the consideration for the purposes of his business
same State. from his elder son living outside India.

31. Read the following and choose the correct option:

i. Indian customs waters extend up to 12 nautical miles;
ii. Indian customs waters extend up to 24 nautical miles;
iii. Indian customs waters extend up to exclusive economic zone of India;
iv. Indian customs waters include territorial waters and extend up to 200 nautical miles.
(A) Only (ii) (C) (ii) and (iv)
(B) (iii) and (iv) (D) Only (iv)
32. The taxable event under the Customs Act, 1962 is:
(A) Import of goods into India / export of goods from (C) Sale of goods into India / Sale of goods outside
India; India;
(B) Supply of goods into India / Supply of goods (D) Manufacture of goods into India for supply
from India to outside India; outside India.

33. What is the relevant date for determining rate of duty in case of warehoused goods before clearing for home
consumption?
(A) Date of presentation of in-bond bill of entry; (C) Date of payment of duty;
(B) Date of presentation of ex-bond bill of entry i.e. (D) Date of import of goods into India
bill of entry for home consumption;

34. Which of the following is correct for destroyed goods under section 23?
(A) It is only applicable in case of total loss of goods (C) The provisions are also applicable even if goods
even if same can be recovered. are destroyed after warehousing.
(B) The importer is not required to pay duty on such (D) The importer need not prove the loss to the
goods. proper officer.

35. In which of the following cases, importer can claim pilferage and choose not to pay duty under section 13 of Customs
Act?
i. Goods pilfered while on high seas;
ii. Goods pilfered before unloading;
iii. Goods pilfered after unloading but before order for home consumption given by proper officer;
iv. Goods cleared for home consumption.
(A) (i) and (ii) (C) Only (ii)
(B) (i) and (iii) (D) Only (iii)

36. In which of the following cases, can an importer claim abatement of duty under section 22 of Customs Act.
i. Goods pilfered during unloading;
ii. Goods damaged by accident (due to negligence of the importer) after unloading but before examination for
assessment by customs authorities;
iii. Goods destroyed by accident while in warehouse;
iv. Goods damaged* by accident (not due to negligence of the importer) after unloading but before examination
for assessment by customs authorities.
(A) Only (iv) (C) Both (i) and (iii)
(B) Only (iii) (D) All of above

37. Which of the following statement(s) is/are correct?

(i) Special exemption under section 25 of the Customs Act is granted by issuing a notification;
(ii) General exemption under section 25 of the Customs Act is granted by issuing an order;
(iii) Special exemption is required to be published in official gazette;
(iv) General exemption is not required to be published in official gazette.
(A) All of above (C) Both (i) and (ii)
(B) None of above (D) (ii) and (iv)

38. ABC Ltd. exported certain goods last year. The buyer has sent back those goods since the same were under warranty
and required repairs. Which of the following condition(s) is/are to be satisfied by ABC Ltd. to avail exemption on goods
re-imported for repairs under Notification No. 158/95- Cus?
(i) The re-import has to be for repairs only;
(ii) Goods must be re-exported after repairs;
(iii) Goods must be re-exported within 6 months or 1 year if time is extended;
(iv) In case goods are not repaired, new goods have to be sent by ABC Ltd within 6 months.
 (A) (i), (ii) and (iv); (C) (ii) and (iii);
(B) (i), (ii) and (iii); (D) All of above

39. XYZ Ltd. sent certain goods abroad for repairs. XYZ Ltd. has been advised by their consultants that they will have to pay
customs duty only on fair cost of repairs, freight and insurance charges, both ways, on re-import of exported goods
under Notification No. 46/2017 Cus. provided they fulfill following conditions:
(i) The re-importation is done within 3 or, if time is extended 5 years;
(ii) The exported and re-imported goods are same;
(iii) The ownership of goods should not have changed.
Choose which one of above is correct.

(A) (i), (ii) and (iii) (C) (i) and (iii)

(B) (ii) and (iii) (D) Only (ii)

40. The integrated tax leviable on imported goods is levied-

(A) as an additional duty of customs under section (C) as a duty of customs under the Customs Tariff
3(7) of the Customs Tariff Act, 1975; Act, 1975 read with IGST Act, 2017;
(B) as integrated tax under section 5 of the IGST Act, (D) None of the above
2017;

41. Which of the following are levied as additional duties of customs under section 3 of the Customs Tariff Act, 1975*?
(i) Duty equal to excise duty leviable on like product manufactured in India;
(ii) Countervailing duty as special additional duty;
(iii) Special additional duty to counterbalance sales tax;
(iv) Anti-dumping duty to protect domestic industry
(A) All of above; (C) (i), (iii) and (iv),
(B) (i), (ii) and (iv); (D) (i), (ii) and (iii)

42. Safeguard duty cannot be imposed if:

(A) The article on which is proposed to be imposed (C) The article on which is proposed to be imposed
originates from a developed country provided originates from more than one developing
its share of imports is not more than 3% of total country and its aggregate share of imports from
imports of that article in India; developing countries each with less than 3%
share taken together does not exceed 9% of
total imports of that article into India.
(B) The article on which is proposed to be imposed (D) The article is imported by a person in special
originates from a developing country provided category State.
its share of imports is not more than 5% of total
imports of that article in India;

43. Some banks in China are giving interest free loans to its domestic manufacturers for manufacture of solar panels. This
interest free loan would qualify as subsidy for levying of countervailing duty under section 9 of the Customs Tariff Act,
1975 in India on import of such solar panels if:
(A) Such interest free loans is given by public or (C) None of above;
Government banks;
(B) Such interest free loan is given by private banks (D) Both (a) and (b)
on their own without any direction or instruction
from the Government;

44. Countervailing duty under section 9 of the Customs Tariff Act shall not be levied unless it is determined that:
(i) Subsidy relates to export performance;
(ii) Subsidy relates to use of domestic goods over imported goods in export article;
(iii) Subsidy is conferred on all persons engaged in the manufacture of export article.
 (A) All of above (C) (ii) and (iii)
(B) Only (iii) (D) (i) and (ii)

45. Anti-Dumping duty is calculated as

(A) Higher of margin of dumping or injury margin; (C) Higher of export price or normal value;
(B) Lower of margin of dumping or injury margin; (D) Lower of export price or normal value

SERIES-III

1. M/s. Korelal Printon (P) Ltd., a registered person under GST in the State of Jammu & Kashmir, has been engaged in the
business of offset printing and has been providing services to various book publishers. A publisher situated in the State
of Himachal Pradesh, a registered person under GST sent content of the books to be printed by M/s. Korelal Printon (P)
Ltd., in PDF format. The publisher also sent paper worth Rs. 4.00 Lakh to the printer, free of cost for the purposes of printing
its books on 10-Nov-2018. M/s. Korelal Printon (P) Ltd., raised an invoice of Rs. 1.50 Lakh against printing of books and
returned the printed books through Challan to the publisher on 20-Feb-2019.
The Proper Officer, intercepted the vehicle and claimed that M/s. Korelal Printon (P) Ltd., should have sent the invoice of
Rs. 5.50 Lakh, i.e. including the value of free of cost paper supplied by the publisher.
You may suitably advice which one of the following is the correct option-
(A) The value of supply of paper for job work is to be (C) M/s. Korelal Printon (P) Ltd., has entered into an
included in the invoice in terms of section 15 of agreement of printing books. Therefore, he is
the CGST Act. liable to pay tax on the gross value of Rs. 5.50
Lakh.
(B) The goods sent for job work, i.e. paper sent for (D) M/s. Korelal Printon (P) Ltd., has entered into an
printing is a composite supply agreement of printing books. Therefore, he is
liable to pay tax on the net value of Rs. 1.50
Lakh.

2. Mr. Palliwal Desai, a registered practicing Chartered Accountant, located in Jaipur, in the State of Rajasthan, is providing
professional and consultancy services to its various clients from his firm.
He has taken some professional consultancy services from another establishment of its firm in UK. He has not paid any
consideration for the same.
Such services would have been taxable @ 18% (9% under CGST + 9% under SGST and 18% under IGST), had they been
received in India. Also, Mr. Palliwal Desai would have paid Rs. 4.00 Lakh, had he not received the said services from the
UK establishment.
State the liability of Mr. Palliwal Desai, under CGST/ IGST Act, 2017, out of the following options-
(A) Rs. 72,000/- as Integrated Tax (C) Nil, since no foreign exchange was paid
(B) CGST Rs. 36,000/- & SGST Rs. 36,000/-, since POS (D) Nil, since such services are exempt
is in India

3. In which of the following supplies of goods and services made exclusively to Government departments, agencies etc.
and persons notified under section 51 of the CGST Act, 2017, TDS is required to be deducted?
(i) Health Department executed a contract with a local supplier to supply “medical grade oxygen” of Rs. 2.6 lakh
(including GST) and is making full payment.
(ii) Government school is making a payment of Rs. 3.5 Lakh to a supplier for supply of cooked food as mid-day meal
under a scheme sponsored by Central/State Government
(iii) Municipal Corporation of Kolkata purchases a heavy generator from a supplier in Delhi. Now, it is making payment
of Rs.5 lakh and IGST @18% on Rs. 5 lakh for such purchase.
(iv) Finance Department is making a payment of Rs. 3 lakh (including GST) to a supplier of ‘printing & stationery’.
Assume all other conditions for deduction of TDS are fulfilled.
(A) (i), (ii) and (iii) (C) Only (i) and (ii)
(B) (ii), (iii) and (iv) (D) Only (iii) and (iv)
4. State whether following statements are true or false:
i. Any person aggrieved by any decision or order passed by an adjudicating authority under the Act, may appeal
to such Appellate Authority as may be prescribed within 3 months from the date on which the said decision or
order is communicated to him.
ii. No appeal shall be filed to Appellate Authority unless the appellant has paid sum equal to twenty five percent of
the remaining amount of tax in dispute arising from the said order, in relation to which appeal is filed.
iii. Adjournment of appeal shall not be granted more than three times to a party during hearing of the appeal.
iv. The Appellate Authority shall have the power to refer back the case to adjudicating authority that passed the said
decision or order.
(A) True, True, True, False (C) True, False, True, False
(B) False, True, True, False (D) False, False, False, True

5. Which of the following is not considered as a supply under the CGST Act, 2017?
(A) Importation of architectural services for Rs. (C) Importation of architectural services free of cost
1,00,000/- for construction of residential for construction of office used for business
property used for personal purposes from purposes from unrelated person.
unrelated person.
(B) Importation of architectural services free of cost (D) Both (a) and (c)
for construction of office used for business
purposes from related person.

6. Which of the following is not a supply under the CGST Act, 2017?
(A) Food items* supplied free of cost by Mr. A (C) A Rolex watch gifted to an employee worth Rs.
(Owner of a Restaurant) to his agent for further 50,000/.
supply to customer at Rs. 500/.
(B) Importation of accounting services free of cost (D) A machinery given free of cost to an employee
from father residing in US. on which input tax credit was availed by the
employer.

7. Mrs Reena is a consultant. She has provided the following details relating to services provided and received by her:
1. Supply of management consultancy services for Rs. 5,00,000/- p.a.
2. Supply of accounting services for Rs. 2,00,000/- p.a.
3. Renting of immovable property for residential purposes for Rs. 10,000/- p.m.
4. Management consultancy services provided to a hospital for Rs. 50,000/- one time
5. Services provided to a client outside India for Rs. 50,000/- p.m.
6. Services received from a lawyer for Rs. 1,00,000/-
Calculate her aggregate turnover for a year under GST.
(A) Rs. 9,10,000 (C) Rs. 14,70,000
(B) Rs. 15,70,000 (D) Rs. 8,20,000

8. Which of the following is valid?

(i) Imposition of countervailing duty and anti-dumping duty on same article;
(ii) Countervailing duty has been imposed on an article for the reason that same is exempt from duty borne by a like
article when meant for consumption in country of origin;
(iii) Imposition of anti-dumping duty on articles imported from a member country of WTO on determination that import
of such article materially retards the establishment of any industry in India.
(A) All of above; (C) (i) and (iii);
(B) (i) and (ii); (D) Only (iii)

9. Social welfare surcharge is leviable on-

(i) Basic Customs Duty;
(ii) IGST;
(iii) Anti-Dumping Duty;
 (iv) GST Compensation Cess
(A) Only (i) (C) (i) + (ii) + (iv)
(B) (i) + (ii) + (iii) (D) (i) + (iii)

10. Electric shaving machine is classifiable under following:

8510: Shavers and hair clippers with self-contained electric motors;
8509: Electro mechanical domestic appliances with self-contained electric motor
As per rules of classification, electric shaving machine should be classifiable under
(A) 8510 (C) More information is needed;
(B) 8509 (D) Can be classified under both

11. Which of the following is correct?

(i) Cases which are specially designed or fitted to contain a specific article and given with the articles for which
they are intended shall follow the classification of items which are packed;
(ii) Packing materials whether capable of repetitive use or not, cleared along with goods, are classifiable with goods.
(A) (i) (C) Both
(B) (ii) (D) None

12. The transaction value of imported goods is not accepted for valuation purposes when:
(i) The use of the imported goods by the buyer is subject to the restrictions imposed by the seller which substantially
affect the value of goods;
(ii) The buyer and seller are not related;
(iii) Price is not the sole consideration for sale.
(A) (i) and (iii) (C) Only (iii)
(B) Only (i) (D) All of above

13. The relevant date for determining the rate of exchange in case of imported goods is:
(A) Date when the vessel arrives in India (C) Date of examination of goods by proper officer
(B) Date of presentation of bill of entry (D) Date of deposit of duty

14. Which of the following is/are not correct for ‘identical goods’ for valuation purposes under the Customs Act, 1962?
(i) Identical goods are same in all respects, including physical characteristics, quality and reputation as the goods
being valued except for minor differences in appearance that do not affect the value of goods;
(ii) Identical goods can be produced in any country;
(iii) Identical goods are produced by same person who produced the goods being valued, or where no such goods
are available, goods produced by a different person.
(A) All of above (C) Only (ii)
(B) (i) and (iii) (D) Only (iii)

15. Which of the following values is not includible in the transaction value of goods under rule 10(1) of the Customs Valuation
(Determination of Value of Imported Goods) Rules, 2007
(A) Buying Commissions (C) License fees
(B) Royalties (D) Cost of packing

SERIES-IV

1. GST compliance rating shall be assigned to:

(A) only a person who is liable to deduct TDS/ collect TCS (C) only an Input Service Distributor
(B) only a composition dealer (D) every registered person
2. Where the National Anti-Profiteering Authority determines that a registered person has not passed on the benefit of input
tax credit to the recipient by way of commensurate reduction in price, the Authority may order :
i. reduction in prices
ii. imposition of prescribed penalty
iii. cancellation of registration
Which of the above options are correct?
(A) i. and ii. (C) i. and iii.
(B) i., ii. and iii. (D) i.

3. Sukanya, a registered supplier, failed to pay the GST amounting to Rs. 5,000 for the month of January, 20XX. The proper
officer imposed a penalty on Sukanya for failure to pay tax. Sukanya believes that it is a minor breach and in
accordance with the provisions of section 126 of the CGST Act, 2017, no penalty is imposable for minor breaches of tax
regulations. In this regard, which of the following statements is true?
(A) Penalty is leviable on Sukanya since the breach (C) Penalty is leviable on Sukanya since the breach
is considered as a ‘minor breach’ only if amount is considered as a ‘minor breach’ only if amount
of tax involved is less than Rs. 5,000 of tax involved is Nil.
(B) Penalty is not leviable on Sukanya since the (D) None of the above.
breach is considered as a ‘minor breach’ if
amount of tax involved is upto Rs. 5,000

4. Minimum and maximum limit for amount for compounding of offences under section 138 of the CGST Act, 2017 are:
(A) Minimum: Higher of 50% of tax involved, or Rs. (C) Minimum: Higher of 50% of tax involved, or Rs.
10,000; Maximum: Higher of 150% of tax 10,000; Maximum: Lower of 150% of tax
involved, or Rs. 30,000 involved, or Rs. 30,000
(B) Minimum: Lower of 50% of tax involved, or Rs. (D) Minimum: Lower of 50% of tax involved, or Rs.
10,000; Maximum: Higher of 150% of tax 10,000; Maximum: Lower of 150% of tax
involved, or Rs. 30,000 involved, or Rs. 30,000

5. Mr. A, a sole proprietor, has to appear before the Appellate Authority. He decides to appear by an authorized
representative. Which of the following persons can be appointed as ‘authorized representative’ of Mr. A under GST law?
(A) Sohan, his son, who has been dismissed from a (C) Mukul, a practicing High Court advocate.
Government service lately.
(B) Rohan, a Company Secretary, who has been (D) All of the above.
adjudged insolvent .

6. Rupam wishes to file an appeal to Appellate Tribunal. In which of the following cases, the Appellate Tribunal cannot
refuse to admit his appeal?
i. Amount of tax/ ITC or difference in tax/ difference in ITC involved exceeds Rs. 50,000
ii. Amount of fine, fee or penalty determined by the order exceeds Rs. 50,000
iii. Amount of tax/ ITC or difference in tax/ difference in ITC involved is Rs. 50,000
iv. Amount of fine, fee or penalty determined by the order is Rs. 50,000
v. Amount of tax/ ITC or difference in tax/ difference in ITC involved is less than Rs. 50,000
vi. Amount of fine, fee or penalty determined by the order is less than Rs. 50,000
(A) i. and ii. (C) ii. and iv.
(B) i. and iii. (D) v. and vi.

7. Which of the following statements are true in case of retirement of a partner from the firm?
(A) Retiring partner and not the firm shall intimate (C) Either retiring partner or the firm, shall intimate
the date of his retirement to the Commissioner. the date of retirement of such partner to the
Retiring partner shall be liable to pay tax, Commissioner. Retiring partner shall be liable to
interest or penalty due up to the date of such pay tax, interest or penalty due up to the date
intimation. of his retirement, whether determined or not, on
that date.
 (B) The firm and not the retiring partner shall (D) Either retiring partner or the firm, shall intimate
intimate the date of retirement of such partner the date of of retirement of such partner to the
to the Commissioner. Retiring partner shall be Commissioner. Retiring partner shall be liable to
liable to pay tax, interest or penalty due up to pay tax, interest or penalty due up to the date
the date of such intimation. of such intimation.

8. Time-limit for issuance of show cause notice in case of non-payment of ITC is on account of reasons other than fraud,
wilful misstatement or suppression of facts, etc. is:
(A) 2 years and 9 months from the due date of filing (C) 4 years and 6 months from the due date of filing
Annual Return for the Financial Year to which the Annual Return for the Financial Year to which the
demand pertains. demand pertains.
(B) 3 years from the due date of filing Annual Return (D) 5 years from the due date of filing Annual Return
for the Financial Year to which the demand for the Financial Year to which the demand
pertains. pertains.

9. Rochester Private Limited has been issued a show cause notice (SCN) on 31.08.2022 under section 73(1) of the CGST
Act, 2017 on account of short payment of tax during the period between 01.07.2018 and 31.12.2018. As per section
73(1), in the given case, SCN can be been issued latest by______________.
(A) 31.12.2022 (C) 30.06.2022
(B) 30.09.2022 (D) 31.12.2021

10. Time-limit for issuance of show cause notice in case of any amount collected as tax but not paid to the Central
Government is:
(A) 2 years and 9 months from the due date of filing (C) 4 years and 6 months from the due date of filing
Annual Return for the Financial Year to which the Annual Return for the Financial Year to which the
demand pertains. demand pertains.
(B) 3 years from the due date of filing Annual Return (D) None of the above
for the Financial Year to which the demand
pertains.

11. For valuation purposes under the Customs Act, 1962, which of the following transactions would be considered as having
been made between related persons?
(i) A foreign company A Ltd. having a joint venture with Indian company B Ltd. in the name of AB Ltd. The transactions
between A Ltd. and AB Ltd.
(ii) A foreign company A Ltd. having a joint venture with Indian company B Ltd. in the name of AB Ltd. The transactions
between A Ltd. and B Ltd.
(iii) A Inc, a company in USA, appoints Mr. X as its sole agent to sell its products in India. The transactions between A
Inc. and Mr. X
(iv) A Inc., a company in USA, holding 30% of share capital of importer company B Ltd. The transactions between A
Inc. and B Ltd.
(A) All of above; (C) (i), (ii) and (iii)
(B) None of above; (D) (ii), (iii) and (iv)

12. Which of the following values is not includible in the transaction value of goods under Rule 10(1) of the Customs Valuation
(Determination of Value of Imported Goods) Rules, 2007?
(A) Buying Commissions (C) License fees
(B) Royalties (D) Cost of packing

13. For determining the CIF price of the imported goods, certain additions have to be made to the value of imported goods
under rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. If cost of insurance is
not ascertainable from the documents submitted before customs authorities, then such sum is:
(i) 20% of free on board value of goods;
(ii) 1.125% of free on board value of goods;
 (iii) Where free on board value is not ascertainable, but sum of free on board value and cost of transport, loading,
unloading and handling charges up to place of importation are available; then 1.125% of such sum.
(iv) Where free on board value is not ascertainable, but sum of free on board value and cost of transport, loading,
unloading and handling charges up to place of importation are available; then 20% of such sum.

(A) (i) or (iii) (C) (ii) or (iii)

(B) (i) or (iv) (D) (ii) or (iv)

14. Certain goods were imported by air. The free on board value of goods is Rs. 100. The cost of transport, loading, unloading
and handling charges up to place of importation is Rs. 25. The cost of insurance is Rs. 10. For the purposes of rule 10(2)
of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, which of the following shall be added
to the value of imported goods?
(A) Cost of transport, loading, unloading and (C) Cost of transport, loading, unloading and
handling charges – Rs. 25; and Cost of handling charges – Rs. 20; and Cost of
insurance Rs. 10; insurance Rs. 1.125
(B) Cost of transport, loading, unloading and (D) Cost of transport, loading, unloading and
handling charges – Rs. 25; and Cost of handling charges – Rs. 20; and Cost of
insurance Rs. 1.125 insurance Rs. 10

15. Which of the following statements is not correct in the context of valuation of imported goods?
(A) Buying commission is not includible in the value (C) For imports by air, the cost of transport, loading,
of imported goods. unloading and handling charges up to place of
importation cannot exceed 20% of free on
board value of goods;
(B) Rate of exchange notified by CBIC on date of (D) Social welfare surcharge is leviable on basic
presentation of bill of entry is to be considered. customs duty, integrated tax and GST
compensation cess.

16. A show cause notice was adjudicated by Commissioner of Customs. The assessee wants to file an appeal against the
adjudication order. The appeal would lie to:
(A) Commissioner (Appeals) (C) High Court
(B) CESTAT (D) Review to be filed before Commissioner only

17. Some decisions of Appellate Tribunal are directly appealable to Supreme Court depending upon the nature of dispute
involved. Which of the following is not directly appealable to Supreme Court?
(A) Classification of goods; (C) Value of goods;
(B) Rate of duty; (D) None of the above

18. Which of the following is not correct in the context of filing an application before the Settlement Commission under
section 127B of the Customs Act, 1962?
(A) The case should not relate to classification of (C) The applicant should have paid the additional
goods; duty along with interest before filing the
application;
(B) The additional amount of duty accepted by the (D) The application can be withdrawn at any stage
applicant exceeds Rs. 3,00,000; of settlement proceedings.

19. In which of the following cases, the refund under section 27 of the Customs Act, 1962 is credited to the consumer welfare
fund?
(A) If the importer proves that there is no unjust (C) If the amount of refund relates to drawback
enrichment; under sections 74 and 75 of the Customs Act,
1962
(B) Where goods are imported for non-personal use (D) If the amount relates to export duty paid on
of an individual; goods which have been returned to exporter as
 specified under section 26 of the Customs Act,
1962.

20. Which of the following goods are not mandatorily required to be deposited in a special warehouse under section 58A
of the Customs Act, 1962?
(A) Gold and silver articles; (C) Supply to duty free shops in a customs area;
(B) Supply as stores to vessels/aircrafts; (D) Supply meant for Government use

21. M/s. Dev Bhoomi Rice (P) Ltd., a registered person under GST, is providing services of processing of milling of paddy into
rice, loading, unloading, packing, storage and warehousing of rice in the State of Chhattisgarh. The company has made
following supplies during the tax period of April, 2018 to September, 2018:
(i) Loading and unloading of rice: Rs. 50,00,000/-.
(ii) Packing and warehousing of rice: Rs. 30,00,000/- .
(iii) Processing services of milling of paddy into rice: Rs. 1,00,00,000/-.
Determine the amount of GST payable on the above supplies assuming rate of tax as 5%.
(A) Rs. 32,40,000/- (C) Rs. 5,00,000/-
(B) Rs. 9,00,000/- (D) Rs. Nil/-

22. Bombay Municipal Corporation (BMC) has invited online bids for maintenance of bus stops for a period of one year from
1-Jan-2018 to 31-Dec-2018. The work involves composite supply of goods and services and supply of services being the
principal supply in which the value of goods constitutes 25% of the total value of composite supply.
Mr. Akshay Kumar, Managing Director of Khiladi Contractors (P) Ltd., located and registered in GST in Gujarat, wants to
bid for the same. He seeks your opinion to determine the taxability of the above to quote the best price.
(A) Not Taxable (C) Exempt
(B) GST payable (D) None of the above

23. Mr. Happy Singh is a resident of Chandigarh. The marriage of his daughter, Khushi Kaur, has been finalized with Mr.
Lovely Singh, a NRI settled in Canada. The marriage is scheduled on 14-Feb-2019 in Chandigarh. Mr. Happy Singh wants
to send 5,000 marriage invitation cards to all his relatives and friends to attend the marriage. He has to send the invitation
by speed post. He is not sure about the taxability of speed post services under GST regime. He seeks your help in
determining the applicability of GST on speed post.
(A) GST payable (C) Exempt
(B) Non Taxable (D) None of the above

24. Mr. Khiladi Kumar, is the Managing Director of Khiladi Equipments (P) Ltd. The Company is located and registered in GST
with office and factories in Mumbai. Mr. Khiladi Kumar, has decided to send food grains and other relief materials worth
Rs. 50,00,000/- and Rs. 20,00,000 respectively through railway and airways to the cyclone hit victims in Kerala in the
month of November, 2018. The Company has contacted Super Airlines and Indian Railways to transport the materials
from Mumbai to Kerala and price for the same has been determined as Rs. 10,00,000/ - by air and Rs. 50,000/- by
railways excluding taxes. Mr. Khiladi Kumar, seeks your help to determine what amount of GST is to be paid to Go Air
and Indian Railways if applicable GST rate is 18%.
(A) Super Airlines: Rs. 1,80,000/-; Indian Railways: (C) Super Airlines: Nil; Indian Railways: Rs. 9,000/-
NIL
(B) Super Airlines: Rs. 1,80,000/-; Indian Railways: Rs. (D) Super Airlines: Nil; Indian Railways: Nil
9,000

25. Mr. Manjot Singh Sidhu is a trader supplying goods from his firm M/s. Singh Traders. The office of the firm is located in
Delhi whereas the godowns are located in the State of Uttar Pradesh, Punjab and Jammu & Kashmir (J & K).
M/s. Singh Traders made intra-state supplies from different States during the period from 1-Jul-2017 to 31-March-2018 as
follows:
(i) Delhi-Taxable supplies: Rs. 21,00,000/-.
(ii) Punjab–Exempted supplies: Rs. 16,00,000/-.
(iii) Uttar Pradesh–Taxable and exempted supplies: Rs. 13,00,000/- each respectively.
 (iv) J & K–Taxable and exempted supplies: Rs. 18,00,000/- and Rs. 13,00,000/- respectively.
Being a GST expert, Mr. Manjot Singh Sidhu seeks your advice to correctly ascertain the States in which he is required to
take registration under GST:

(A) Delhi, Punjab, Uttar Pradesh and J & K (C) Delhi and Uttar Pradesh
(B) Delhi, Uttar Pradesh and J & K (D) Delhi

26. Mr. Bulbul Pandey, is an ambulance driver, who lives in the NCT of Delhi. He provides driving services to Preeti Heart and
Lung Institute (PHLI-a super specialty hospital registered in GST in Delhi) for a consideration of Rs. 25,000/- per month.
Mr. Bulbul Pandey was instructed to pick up a patient in Gurugram to PHLI. While going from Delhi to Gurugram, he
picked up 5 passengers for transportation in the ambulance from Delhi to Gurugram, and charged Rs. 500/- from them.
Being the GST expert, you are required to ascertain the taxability of transport services provided by Mr. Bulbul Pandey in
the ambulance from Delhi to Gurugram under GST Act, 2017:
(A) Taxable supply (C) Not a supply
(B) Exempt supply (D) None of the above

27. Kaushal Industries (P) Ltd. is an unregistered person having Head Office in Delhi. It has started supplying goods through
e-commerce operator all over India. The turnover achieved by its two business verticals during financial year 2018-19 is
as follows:
Turnover from first business vertical located in Delhi: Rs. 10,50,000. Turnover from second business vertical located in
Assam: Rs. 8,00,000.
As a GST consultant of Kaushal Industries (P) Ltd., you are required to guide Mr. Kaushal, Director of Kaushal Industries (P)
Ltd. as to which business vertical is liable to be registered under GST?
(A) Delhi (C) Both
(B) Assam (D) Registration not required

28. Mr. Kala is a proprietor of M/s. Kala & Associates registered in GST which deals in sale/purchase of used or second hand
cars. During financial year 2018-19, he effected following intra-state transactions:
Particulars Purchase Price Sale Price
Car 1 Rs. 5,00,000 Rs. 7,50,000
Car 2 Rs. 3,00,000 Rs. 2,75,000
Car 3 Rs. 6,00,000 Rs. 6,50,000
Car 4 Rs. 8,00,000 Rs. 9,50,000
Mr. Kala purchased Car 4 from another registered person who charged GST of Rs. 1,30,000 and accordingly Mr. Kala
has availed the input credit of the same.
Mr. Kala is not familiar with GST provisions hence he has approached you for determining his GST liability. Assume
applicable rate of tax is 18%.
(A) Rs. 95,000/- (C) Rs. 1,30,500/-
(B) Rs. 1,08,000/- (D) Exempt Supply, No GST

29. Jhulelal Palkiwala & Co. is a firm of advocates registered in GST in the State of Punjab. It provides legal consultancy
services to various clients. It has provided consultancy services of Rs. 50,000 on 5-Sep-20XX to Burger Queen (P) Ltd., a
registered business entity located in Sikkim. Burger Queen (P) Ltd. achieved the turnover of Rs. 15,00,000/- in the
preceding financial year. The law firm raised proper invoice on the Burger Queen (P) Ltd. on 25-Sep-20XX. Calculate the
taxability of above transaction if applicable rate of tax is 18%.
(A) Exempt supply (C) 9,000 payable by Burger Queen (P) Ltd.
(B) 9,000 payable by Jhulelal Pakiwala & Co. (D) Non-taxable supply

30. M/s. Vishu Megamart, operating a store located and registered in Rajasthan, has come out with big discount offers at
the time of Diwali on various gift items. In order to attract more customers, it has decided to supply a gift pack containing
5 packets of Haldiram’s Namkeen (200 gram each) taxable @ 12%, 1 packet of Roasted Smoked Almonds (100 gram)
taxable @ 18%, 1 packet of Bournville Chocolate (50 mg) taxable @ 28% and 1 bottle of Real Fresh Juice (1 litre)
 taxable @ 18% in a single basket for a single price of Rs. 1,000/-. State the type of supply and the tax rate applicable
on the same.
(A) Composite supply; Tax rate of the principal item, (C) Mixed supply; Tax rate of principal item, i.e.
i.e. Namkeen @18% Namkeen @18%
(B) Composite supply; Highest tax rate out of all (D) Mixed supply; Highest tax rate out of all items,
items, i.e. 28% applicable to chocolates i.e. 28% applicable to chocolates

31. State which of the following statement is correct:

(i) Services by any artist by way of performance in folk or classical art forms of music, dance, or theatre as a brand
ambassador if the consideration charged for such performance is not more than Rs. 1,50,000/- is exempt.
(ii) Services of life insurance business under Life micro-insurance product as approved by the Insurance Regulatory
and Development Authority, having minimum amount of cover of Rs. 2,00,000/- is exempt
(iii) Service by an acquiring bank, to any person in relation to settlement of an amount upto Rs. 2,500/- in a single
transaction transacted through credit card, debit card, charge card or other payment card service is exempt.
(iv) Services provided by a goods transport agency by way of transport in a goods carriage of, goods, where gross
amount charged for the transportation of goods on a consignment transported in a single carriage does not
exceed Rs. 750/- is exempt.
Your options are-
(A) (i) (C) (ii), (iii), (iv)
(B) (ii), (iii) (D) None of the above

32. ASC, a registered person supplied goods amounting to Rs. 1,18,000/- (inclusive of GST, taxable @ 18%) to BSC, a
registered person on 30-9-2018. BSC further sold such goods to CSC, a consumer who came to his shop on 30-10-2018
in cash for Rs. 2,36,000/- (inclusive of GST, taxable @ 18%).
ASC, issued a credit note of Rs.11,800/- (10,000+1800/-GST) for rate difference on 2-11-2018 to BSC. BSC, then entered
a credit note in its books for the same amount in the name of CSC, without intimating CSC on 2-11-2018 and reduced
its output tax liability accordingly.
As per the provisions of GST law, which of the above mentioned suppliers are allowed to reduce their output tax
liability?
(A) ASC (C) Both ASC and BSC
(B) BSC (D) None of the above, since incidence of tax has been
passed on to other person.

33. Mr. Allauddin, a stationery retailer, located and registered under GST in Allahabad, has received order for supply of
goods worth Rs. 2,00,000/- on 12th November, 2018 from another local registered dealer, Mr. Jallauddin.
Goods were properly supplied with invoice of Rs. 2,00,000/- on 14th November, 2018. Mr. Allauddin, incurred the
following expenses before the goods were delivered to Mr. Jallauddin:
Packing charges Rs. 3,000/-
Freight & Cartage Rs. 2,500/-
Handling Charges Rs. 1,500/-
Mr. Jallauddin, made full payment on delivery of the goods for which he was allowed cash discount of Rs. 2,000/-
The rate of tax on the goods supplied is IGST @ 18%, CGST @ 9% and SGST @ 9%.
Mr. Allauddin, paid CGST Rs. 18,000/- and SGST 18,000/-. As a tax consultant, what will be your advice relating to further
tax liability of Mr. Allauddin-
(A) CGST Rs. 630/- and SGST 630/- (C) CGST Rs. 18,630/- and SGST 18,630/-
(B) CGST Rs. 450/- and SGST 450/- (D) CGST Rs. 18,450/- and SGST 18,450/-

34. Mr. Rupesh Patel, is voluntarily registered under GST having turnover of Rs. 15,00,000/ -
He is a practicing Company Secretary providing professional services from his partnership firm located in Chandigarh
to its various clients.
He has taken some interior decoration services from abroad for a residential home owned in the name of the firm which
is under construction in Chandigarh. He has paid Rs. 2,00,000/- for the same.
In view of the above information, state the correct option-
 (A) GST is payable on the interior decoration (C) Interior decoration services received from
services received from abroad. abroad are exempt in terms of section 6 of IGST
Act, 2017
(B) Interior decoration services received from (D) Interior decoration services received from
abroad are not taxable, since the same are not abroad are not taxable, since below threshold
in the course or furtherance of business. limit

35. M/s. Shahrukh Beedi Company (P) Ltd., is a manufacturer of cigarettes. It has been registered under GST in the State of
West Bengal.
The turnover of the company from the period April, 2018 to March, 2019 is Rs. 90,00,000/-. The Excise duty paid on the
cigarettes removed is Rs. 10,00,000/-. CGST and SGST paid on the cigarettes is Rs. 18,00,000/-.
The company also recovered actual freight of Rs. 5,00,000/- on the supply of cigarettes so made during the financial
year 2018-19, and also charged CGST/ SGST thereon. The company paid RCM @ 5% while availing the services of GTA
of Rs. 5,00,000/-.
Compute the aggregate turnover of M/s. Shahrukh Beedi Company (P) Ltd.

(A) Rs. 90,00,000/- (C) Rs. 1,18,00,000/-

(B) Rs. 1,00,00,000/- (D) Rs. 1,05,00,000/-

36. Mr. Salman Khan, a resident of Mumbai, has booked a Videocon D2H connection at his other home in Delhi. His friend
Shah Rukh Khan, is resident of Kerala, paid the charges for Salman’s D2H connection in Delhi at the time of actual
installation. Mr. Shah Rukh Khan went to Kolkatta after making the payment. Both Salman Khan and Shah Rukh Khan are
not registered in GST.
Determine the place of supply of D2H service provided by Videocon to Mr. Salman Khan:
(A) Mumbai (C) Delhi
(B) Kerala (D) Kolkatta

37. Mr. Sunil Shetty, a resident of Mumbai, went to Vaishno Devi by train. Mr. Sunil Shetty, after visiting Vaishno Devi temple,
purchased a JIO prepaid SIM from Tantan Communications in Jammu by paying cash. Mr. Sunil Shetty took the JIO SIM
and the same day boarded the train to Delhi. He went to Agra thereafter, to visit Taj Mahal.
Determine the place of supply of JIO SIM by Tantan Communications to Mr. Sunil Shetty:
(A) Mumbai (C) Delhi
(B) Jammu (D) Agra

38. Mr. Chamcham, registered under GST in Delhi, is a domestic trader as also an exporter of whole sale goods. His annual
turnover and input tax details are as follows:
Turnover (outward supply) Related Input Tax paid (inward supply)

Taxable Goods 90,00,000/- 9,00,000/-

Exempt Goods 10,00,000/- 1,00,000/-
Exported Goods 15,00,000/- 2,00,000/-
No GST is payable on exempt and exported goods. Mr. Chamcham seeks your expert help in calculating the amount
of ITC, which he is eligible to claim:
(A) 12,00,000/- (C) 10,00,000/-
(B) 11,00,000/- (D) 9,00,000/-

39. Mr. Prabhu Deva, registered under GST in Mumbai, is in the business of trading of marble handicraft items domestically
as also exporting the same. His annual turnover and input tax details are as follows:
Turnover (outward supply) Related Input Tax paid (inward supply)

Taxable Goods 1,25,00,000/- 12,50,000/-

Exported Goods 75,00,000/- 5,50,000/-
Exempt Goods 50,00,000/- 5,00,000/-
Mr. Prabhu Deva exported the goods under LUT without payment of IGST.
 Now, Mr. Prabhu Deva seeks your help in calculating the amount of refund of ITC, which he is eligible to claim.
(A) 18,00,000/- (C) 5,40,000/-
(B) 6,75,000/- (D) 6,90,000/-

40. State whether the following statements are true or false:

1. Zero rated supply means supply of any goods or services or both which attracts nil rate of tax.
2. Exempt supply means export of goods or services or both, or supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit.
3. Non-taxable supply means supply of goods or services or both which is not leviable to tax under CGST Act, 2017
but leviable to tax under the Integrated Goods and Services Tax Act, 2017.
4. ITC may be availed for making zero rated supply of exempt goods.
(A) False, False, False, True (C) True, True, False, False
(B) True, False, False, False (D) False, False, False, False
MOCK TEST PAPER

SERIES-I

1. In which of the following supplies of goods and services made exclusively to Government departments, agencies etc.,
TDS is required to be deducted?
(i) Health Department executed a contract with a local supplier to supply “medical grade oxygen” of Rs. 2.6 lakh
(including GST @ 18%) and is making full payment.
(ii) Government school is making a payment of Rs.3.5 Lakh to a supplier for supply of cooked food as mid-day meal
under a scheme sponsored by Central/State Government
(iii) Municipal Corporation of Kolkata purchases a heavy generator from a supplier in Delhi. Now, it is making payment
of Rs.5 lakh and IGST @18% on Rs.5 lakh for such purchase.
(iv) Finance Department is making a payment of Rs.3 lakh (including GST @ 18%) to a supplier of ‘printing &
stationery’.
Assume all other conditions for deduction of TDS are fulfilled.
(A) (i), (ii) and (iii) (C) Only (i) and (ii)
(B) (ii), (iii) and (iv) (D) Only (iii) and (iv)

2. M/s Gyaan Publishing House, registered under GST in Delhi, is engaged in printing and selling of books as well as trading
of stationery items. He has provided following information of a consignment which is to be supplied to Mumbai: -
(i) Taxable value of supplies indicated on tax invoice: Rs. 35,000/-
(ii) Value of exempted supplies: Rs. 8,000/-
(iii) Value of goods to be sent to job worker on delivery challan: Rs. 15,000/-
Calculate the consignment value for the purpose of generating e-way bill for inter-State supply of goods. Assume rate
of tax on taxable goods to be 18%.
(A) Rs. 35,000/- (C) Rs. 56,300/-
(B) Rs. 50,000/- (D) Rs. 64,300/-

3. Mr. Manubhai and Mr. Anubhai are two brothers running a business of supplying lubricants located in the State of Gujarat
in their company, M/s. Ambani Lubricants (P) Ltd. On death of their respected father, the two brothers have divided their
business. However, they have signed an agreement that Mr. Anubhai will not enter into business of supplying lubricants
similar to business done by M/s. Ambani Lubricants (P) Ltd. run by Mr. Manubhai, for which Mr. Manubhai will pay him Rs.
2.5 crores as a lump sum payment. State whether transaction entered through the above agreement constitutes supply
under CGST Act, 2017 or not.
(A) Yes, supply of goods by Mr. Manubhai. (C) Yes, supply of services by Mr. Manubhai.
(B) Yes, supply of goods by Mr. Anubhai. (D) Yes, supply of services by Mr. Anubhai.

4. Banke Bihari (Pedewala), is a famous sweets manufacturer, located and registered in Mathura, Uttar Pradesh. He received
an order for 200 kg of sweets on 2nd November, 2018 from M/s. Ghoomghoom Travels (P) Ltd., located and registered
in same locality of Mathura for a total consideration of Rs. 1,00,000/- on occasion of Diwali festival. All 200 kg sweets
were delivered to M/s. Ghoomghoom Travels (P) Ltd. on 5th November, 2018, but without invoice, as accountant of Mr.
Banke Bihari was on leave on that day. However, the invoice was raised for the same on 6th November, 2018, when the
accountant joined the office after leave. Payment in full was made on 7th November, 2018.
Determine the time of supply of goods in this case.
(A) 2nd November, 2018 (C) 6th November, 2018
(B) 5th November, 2018 (D) 7th November, 2018

5. M/s. Buildwell Engineering Consultants, located and registered in Gurugram, Haryana provided consultancy services to
M/s. Taj India Ltd., (located and registered in Mumbai, Maharashtra) for its hotel to be constructed on land situated in
Dubai.
 Determine the place of supply of consultancy services provided by M/s. Buildwell Engineering Consultants to M/s. Taj
India Ltd.:
(A) Gurugram, Haryana (C) Dubai
(B) Mumbai, Maharashtra (D) None of the above

6. Which of the following activity is taxable under GST?

(i) Supply of food by a hospital to patients (not admitted) or their attendants or visitors.
(ii) Transportation of passengers by non-air-conditioned railways
(iii) Services by a brand ambassador by way of folk dance performance where consideration charged is Rs.
1,40,000.
(iv) Transportation of agriculture produce by air from one place to another place in India
(v) Services by way of loading, unloading, packing, storage or warehousing of rice
(vi) Service provided by GTA where consideration charged for transportation of goods for a single carriage is Rs. 900
(A) (i), (v), (vi) (C) (i), (iii), (iv)
(B) (iii), (iv), (v) (D) (iv), (v)

7. XY, Bangalore, Karnataka furnishes following information:

(i) 10 MT of inputs stock transferred to branch located in Chennai, Tamil Nadu on 10th April, 20XX. Transfer value of
the inputs shown in the invoice is Rs. 10,000.
(ii) 5 MT of inputs supplied to customer located in Chennai at Rs. 12,500 on 10th April, 20XX.
(iii) Cost of production of 1 MT of input is Rs. 750.
(iv) Chennai branch is eligible for full input tax credit.
The value of the inputs stock transferred to Chennai Branch is-
(A) Rs. 10,000 (C) Rs. 8,250
(B) Rs. 25,000 (D) Rs. 12,500

8. Shagun started supply of goods in Vasai, Maharashtra from 01.01.20XX. Her turnover exceeded Rs. 20 lakh on
25.01.20XX. However, she didn’t apply for registration. Determine the amount of penalty, if any, that may be imposed
on Shagun under section 122(1) of the CGST Act, 2017 on 31.03.20XX, if the tax evaded by her, as on said date, on
account of failure to obtain registration is Rs. 1,26,000:
(A) Rs. 10,000 (C) Rs. 12,600
(B) Rs. 1,26,000 (D) None of the above

9. Rochester Private Limited has been issued a show cause notice (SCN) on 31.08.2021 under section 73(1) of the CGST
Act, 2017 on account of short payment of tax during the period between 01.07.2017 and 31.12.2017. As per section
73(1), in the given case, SCN can be been issued latest by____________.
(A) 31.12.2021 (C) 30.06.2021
(B) 30.09.2021 (D) 31.12.2020

10. Prabhat International Ltd. exported some goods to USA by air at an FOB price of US $ 1,00,000. Other details are as
follows:
Particulars Date Rate of duty Rate of exchange Rate of exchange
notified by CBIC prescribed by RBI
Presentation of shipping 16.04.20XX 12% 1 US $ = 65 1 US $ = 68
bill
Let export order 18.05.20XX 10% 1 US $ = 64 1 US $ = 66
The export duty payable by Prabhat International Ltd. is:
(A) Rs. 6,50,000 (C) Rs. 7,68,000
(B) Rs. 7,80,000 (D) Rs. 6,40,000
11. Which of the following legal services does not fall under reverse charge mechanism provisions as contained under
section 9(3) of the CGST Act, 2017-
(A) Representation services provided by an (C) Representation services provided by a firm of
individual advocate advocates
(B) Representation services provided by a senior (D) Legal services provided by an advocate to an
advocate unregistered individual

12. Which one of the following cannot be a reason for cancellation of GST registration?
(A) There is a change in the constitution of business (C) A composition taxpayer has not furnished returns
from partnership firm to proprietorship. for three consecutive tax periods.
(B) The business has been discontinued. (D) A registered person, other than composition
taxpayer, has not furnished returns for three
consecutive tax periods.

13. A registered person can claim refund of unutilised input tax credit on zero rated supplies without payment of tax or the
credit accumulated on account of inverted tax rate structure:
(A) before the expiry of 2 years from the relevant (C) before the expiry of 3 years from the relevant
date*. date.
(B) before the expiry of the tax period. (D) before the expiry of 18 months from the relevant
date.

14. A registered person, who is under investigation for an offence under Chapter XIX of the CGST Act, 2017, needs to retain
the books of accounts/other records pertaining to such investigation until the expiry of:
(A) 72 months from the due date of furnishing of (C) (a) or (b), whichever is later
annual return for the year pertaining to such
accounts and records.
(B) 1 year after final disposal of such investigation. (D) None of the above

15. The time-limit for issuance of order of best judgment assessment under CGST Act, 2017 is:
(A) 5 years from the date specified for furnishing of (C) 3 years from the date specified for furnishing of
the annual return for the financial year to which the annual return for the financial year to which
the tax not paid relates. the tax not paid relates.
(B) 4 years from the date specified for furnishing of (D) None of the above
the annual return for the financial year to which
the tax not paid relates.

16. Inspection under CGST Act, 2017 can be ordered if the taxable person has:
(A) suppressed any transaction of supply of goods (C) contravened any provision of the GST law to
or services evade tax
(B) suppressed stock of goods in hand (D) All of the above

17. Where any agent supplies goods on behalf of his principal:

(A) Such agent shall be jointly and severally liable (C) Both (a) and (b)
to pay the GST payable on such goods.
(B) The principal shall be jointly and severally liable (D) None of the above.
to pay the GST payable on such goods.

18. Under the Customs Act, 1962, the relevant date for determining the rate of exchange in case of imported goods is:
(A) Date when the vessel arrives in India (C) Date of examination of goods by proper officer
(B) Date of presentation of bill of entry (D) Date of deposit of duty

19. Which of the following statement(s) is/are correct?

 (i) Cases which are specially designed or fitted to contain a specific article and given with the articles for which
they are intended shall follow the classification of items which are packed;
(ii) Packing materials whether capable of repetitive use or not, cleared along with goods, are classifiable with goods.
(A) (i) (C) Both (i) and (ii)
(B) (ii) (D) None

20. Anti-Dumping duty is calculated as

(A) Higher of margin of dumping or injury margin (C) Higher of export price or normal value
(B) Lower of margin of dumping or injury margin (D) Lower of export price or normal value

SERIES-II

1. Analyze the transactions mentioned below-

(a) Mr. Abhinay, provides architect services to Institute for Rural Development, a Government Agency for Rs.
2,80,000/- (inclusive of Rs. 30,000/- GST ) under a contract in October, 2018. Mr. Abhinay, is registered under GST.
Being a registered supplier, Institute for Rural Development deducted T DS o f supplier.
(b) M/s. Manmohak Apparels, is registered under GST in Madhya Pradesh. It sells leather handbags across India
through e-commerce operator Pingpong. Pingpong, is also registered with Madhya Pradesh GST Authority as T CS
collector and collected T CS @ 1% (0.5% CGST + 0.5% SGST ) on supplies made through it. M/s. Manmohak
Apparels made sales of Rs. 3,45,000/- and receive d s a l e s returns of Rs. 67,700/- in the month of October, 2018.
Sales are inclusive of tax. Leather handbags are taxable @ 18% GST. Pingpong, collected TCS of Rs. 2,350/- from
M/s Manmohak Apparels.
Which of the transactions are in compliance with section 51 or section 52 of CGST Act?
(A) Only (i) (C) Both (i) and (ii)
(B) Only (ii) (D) Neither (i) nor (ii)

2. M/s. Korelal Printon (P) Ltd., a registered person under GST in the State of Jammu & Kashmir, has been engaged in the
business of offset printing and has been providing services to various book publishers. A publisher situated in the State
of Himachal Pradesh, a registered person under GST, sent content of the books to be printed by M/s. Korelal Printon (P)
Ltd., in PDF format. The publisher also sent paper worth Rs. 4.00 Lakh to the printer, free of cost for the purposes of printing
its books on 10-Nov-2018. M/s. Korelal Printon (P) Ltd., raised an invoice of Rs. 1.50 Lakh against printing of books and
returned the printed books through Challan to the publisher on 20 -Feb-2019.
The Proper Officer, intercepted the vehicle and claimed that M/s. Korelal Printon (P) Ltd., should have sent the invoice of
Rs. 5.50 Lakh, i.e. including the value of free of cost paper supplied by the publisher.
You may suitably advice which one of the following is the correct option -
(A) The value of supply of paper for job work is to be (C) M/s. Korelal Printon (P) Ltd., has entered into an
included in the invoice in terms of section 15 of agreement of printing books. Therefore, he is
the CGST Act. liable to pay tax on the gross value of Rs. 5.50
Lakh.
(B) The goods sent for job work, i.e. paper sent for (D) M/s. Korelal Printon (P) Ltd., has entered into an
printing is a composite supply agreement of printing books. Therefore, he is
liable to pay tax on the net value of Rs. 1.50
Lakh.

3. Mr. Palliwal Desai, a registered practicing Chartered Accountant, located in Jaipur, in the State of Rajasthan, is providing
professional and consultancy services to its various clients from his firm.
He has taken some professional consultancy services from another establishment of its firm in UK. He has not paid any
consideration for the same.
Such services would have been taxable @ 18% (9% under CGST + 9% under SGST and 18% under IGST), had they been
received in India. Also, Mr. Palliwal Desai would have paid Rs. 4.00 Lakh, had he not received the said services from the
UK establishment.
State the liability of Mr. Palliwal Desai, under CGST / IGST Act, 2017, out of the following options –
 (A) Rs. 72,000/- as Integrated Tax (C) Nil, since no foreign exchange was paid
(B) CGST Rs. 36,000/- & SGST Rs. 36,000/-, since POS (D) Nil, since such services are exempt
is in India

4. M/s. Radhika Travels (P) Ltd., purchased a bus chassis from M/s. Jyoti Motors Ltd., for a consideration of Rs. 80.00 Lakh on
1-Aug-2018. M/s. Radhika T ravels (P) Ltd., sent the bus chassis for body building to M/s. Hanumant Fabricators, and paid
in advance the total consideration of Rs. 25.00 Lakh on 10-Aug-2018. M/s. Hanumant Fabricators, after completing the
bus body, informed M/s. Radhika T ravels (P) Ltd., for inspection of the work done on 1 -Sep-2018. M/s. Radhika T ravels
(P) Ltd., visited the work shop of M/s. Hanumant Fabricators, on 7 -Sep-2018, and confirmed that the bus body was in
accordance with the terms of the contract. M/s. Hanumant Fabricators, raised an invoice of Rs. 25.00 Lakh on 15-Sep-
2018, and supplied chassis along with the bus body so constructed, along with the invoice on 16 -Sep-2018. State the
time of supply in this case, out of the choices given below-
(A) 10-Aug-2018 (C) 15-Sep-2018
(B) 7-Sep-2018 (D) 16-Sep-2018

5. Mr. Salman Khan, a resident of Mumbai, has booked a Videocon D2H connection at his other home in Delhi. His friend
Shah Rukh Khan, is resident of Kerala, paid the charges for Salman’s D2H connection in Delhi at the time of actual
installation. Mr. Shah Rukh Khan went to Kolkatta after making the payment. Both Salman Khan and Shah Rukh Khan are
not registered in GST .
Determine the place of supply of D2H service provided by Videocon to Mr. Salman Khan:
(A) Mumbai (C) Delhi
(B) Kerala (D) Kolkatta

6. State which of the following statement is correct:

(i) Services by any artist by way of performance in folk or classical art forms of music, dance, or theatre as a brand
ambassador if the consideration charged for such performance is not more than Rs. 150,000/- is exempt.
(ii) Services of life insurance business under Life micro-insurance product as approved by the Insurance Regulatory
and Development Authority, having minimum amount of cover of Rs. 2,00,000/- is exempt
(iii) Service by an acquiring bank, to any person in relation to settlement of an amount upto Rs. 2,500 /- i n a single
transaction transacted through credit card, debit card, charge card or other payment card service is exempt.
(iv) Services provided by a goods transport agency by way of transport in a goods carriage of, goods, where gross
amount charged for the transportation of goods on a consignment transported in a sing l e carriage is Rs. 2250/-
, is exempt.
Your options are-
(A) (i) (C) (ii), (iii), (iv)
(B) (ii), (iii) (D) None of the above

7. A taxable person has made following supplies in January, 2018 –

Sales within the State – Rs. 2,00,000.
Exports out of India– Rs. 60,000.
Supplies to SEZ located within the State – Rs. 40,000.
He does not intend to clear goods under Letter of Undertaking (LUT ) or bond. The input tax credit available to him during
January, 2018 – IGST – Nil. CGST – Rs.10,000. SGST – Rs. 20,000.
There is no opening balance in his electronic cash ledger or electronic credit ledger. T ax rates are – SGST – 9%, CGST
– 9%, IGST – 18%. How much amount is payable by him in cash?
(A) CGST – Rs. 8,000 SGST – Nil (C) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 5,200
(B) CGST – Rs. 11,600 SGST – Rs. 1,600 (D) CGST – Rs. 8,000 SGST – Nil, IGST – Rs. 16,000

8. Sukanya, a registered supplier, failed to pay the GST amounting to Rs. 5,000 for the month of January, 20XX. The proper
officer imposed a penalty on Sukanya for failure to pay tax. Sukanya believes that it is a minor breach and in
accordance with the provisions of section 126 of the CGST Act, 2017, no penalty is imposable for minor breaches of tax
regulations. In this regard, which of the following statements is true?
 (A) Penalty is leviable on Sukanya since the breach (C) Penalty is leviable on Sukanya since the breach
is considered as a ‘minor breach’ only if amount is considered as a ‘minor breach’ only if amount
of tax involved is less than Rs. 5,000 of tax involved is Nil.
(B) Penalty is not leviable on Sukanya since the (D) None of the above.
breach is considered as a ‘minor breach’ if
amount of tax involved is upto Rs. 5,000

9. Rupam wishes to file an appeal to Appellate Tribunal. In which of the following cases, the Appellate Tribunal cannot
refuse to admit his appeal as per the GST laws?
i. Amount of tax/ ITC or difference in tax/ difference in ITC involved exceeds Rs. 50,000
ii. Amount of fine, fee or penalty determined by the order exceeds Rs. 50,000
iii. Amount of tax/ ITC or difference in tax/ difference in ITC involved is Rs. 50,000
iv. Amount of fine, fee or penalty determined by the order is Rs. 50,000
v. Amount of tax/ ITC or difference in tax/ difference in ITC involved is less than Rs. 50,000
vi. Amount of fine, fee or penalty determined by the order is less than Rs. 50,000
(A) i. and ii. (C) ii. and iv.
(B) i. and iii. (D) v. and vi.

10. Certain goods were imported by air. The free on board value of goods is Rs. 100. The cost of transport, loading, unloading
and handling charges up to place of importation is Rs. 25. The cost of insurance is Rs. 10. For the purposes of rule 10(2)
of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, which of the following shall be added
to the value of imported goods?
(A) Cost of transport, loading, unloading and (C) Cost of transport, loading, unloading and
handling charges – Rs. 25; and Cost of handling charges – Rs. 20; and Cost of
insurance Rs. 10; insurance Rs. 1.125
(B) Cost of transport, loading, unloading and (D) Cost of transport, loading, unloading and
handling charges – Rs. 25; and Cost of handling charges – Rs. 20; and Cost of
insurance Rs. 1.125 insurance Rs. 10

11. Mr. Khan, engaged in trading of ice-cream (not containing cocoa) in Jammu & Kashmir within the same State itself.
Turnover of his firm in preceding financial year is Rs. 80,00,000. State the composition turnover limit for the State of Jammu
and Kashmir and whether he is eligible to opt for Composition Scheme or not, under GST.
(A) Rs. 75,00,000/-: Yes (C) Rs. 1,50,00,000/-: Yes
(B) Rs. 75,00,000/-: No (D) Rs. 80,00,000/-: Yes

12. Which one of the following persons are not liable to obtain registration compulsorily under GST ?
(A) Input Service Distributor. (C) Persons who make taxable supply of goods or
services or both on behalf of other taxable
persons whether as an agent or otherwise.
(B) Persons who are required to deduct tax under (D) Person making inter-State supply of taxable
section 51 of the CGST Act, 2017. services with aggregate turnover of Rs. 15 lakh
in Delhi.
Inter-state supplier of services in Delhi= Reg exempt if ATO upto Rs. 20 lakhs

13. As per section 54 of the CGST Act, 2017, any person claiming refund of any tax, interest, if any, paid on such tax or any
other amount paid by him, may make an application before the expiry of _______________ from the ‘relevant date’.
(A) 2 years (C) 4 years
(B) 3 years (D) 18 months

14. Which of the following statements are true w.r.t. accounts and records under GST laws?
(A) All accounts and records are to be retained for (C) Stock record is to be maintained by all
5 years. registered dealers including composition
dealers.
 (B) Stock record is to be maintained by all (D) Monthly production records are to be
registered dealers except the dealers registered maintained by all dealers except the dealers
under composition scheme. who have taken option for composition.

15. GST compliance rating shall be assigned to:

(A) only a person who is liable to deduct T DS/ (C) only an Input Service Distributor
collect TCS
(B) only a composition dealer (D) every registered person

16. Where the National Anti-Profiteering Authority determines that a registered person has not passed on the benefit of input
tax credit to the recipient by way of commensurate reduction in price, the Authority may order :
i. reduction in prices
ii. imposition of prescribed penalty
iii. cancellation of registration
Which of the above options are correct?
(A) i. and ii. (C) i. and iii.
(B) i., ii. and iii. (D) i.

17. Which of the following statements is correct while issuing a tax invoice under GST Laws?
(A) Place of supply in case of inter-State supply is (C) Quantity is not required to be mentioned in case
not required to be mentioned. of goods when goods are sold on “as is where is
basis”.
(B) The power of attorney holder can sign the tax (D) HSN code for goods or services is required to be
invoice in case the taxpayer or his authorised mentioned.
representative has been travelling abroad.

18. In which of the following cases, the refund under section 27 of the Customs Act, 1962 is credited to the consumer welfare
fund?
(A) If the importer proves that there is no unjust (C) If the amount of refund relates to drawback
enrichment; under sections 74 and 75 of the Customs Act,
1962
(B) Where goods are imported for non-personal use (D) If the amount relates to export duty paid on
of an individual; goods which have been returned to exporter as
specified under section 26 of the Customs Act,
1962.

19. Which of the following goods are not mandatorily required to be deposited in a special warehouse under section 58A
of the Customs Act, 1962?
(A) Gold and silver articles; (C) Supply to duty free shops in a customs area;
(B) Supply as stores to vessels/aircrafts; (D) Supply meant for Government use

20. The integrated tax leviable on imported goods is levied -

(A) as an additional duty of customs under section (C) as a duty of customs under the Customs Tariff
3(7) of the Customs Tariff Act, 1975; Act, 1975 read with Integrated Goods and
Services Tax Act, 2017;
(B) as integrated tax under section 5 of the (D) None of the above
Integrated Goods and Services Tax Act, 2017;
REVISION TEST PAPER

1. M/s. Aircool Ltd., a supplier of air conditioners, is registered in the State of Maharashtra. It has a policy to gift an air
conditioner to its employees [residing in Gujarat] at the end of financial year in terms of the employment contract. The
company installs such air conditioners at the residence of the employees.
During the month of March, 20XX, the company installed 150 air conditioners at the residence of these employees. The
total open market value of such air conditioners is Rs. 52.50 lakh (excluding GST). The tax rate on such air conditioners
is 28% (14% CGST, 14% SGST and 28% IGST).
Compute the GST liability of M/s. Aircool Ltd., if any.
(A) Rs. 7,35,000 - CGST, Rs. 7,35,000- SGST (C) Nil
(B) Rs. 14,70,000 - IGST (D) None of the above

2. Mr. James Bond is a registered person under GST in the State of Maharashtra who sells footwear to his customers locally
within the same State. He has been appointed as an agent by M/s. Toto Shoes Ltd., a company registered under GST in
the State of Karnataka. During a financial year, M/s. Toto Shoes Ltd., sends taxable goods worth Rs. 5.00 crore from its
Bengaluru store to Mr. James Bond who sells such goods for Rs. 5.00 crore by raising invoices using the GSTIN of M/s. Toto
Shoes Ltd. Mr. James Bond receives a commission of Rs. 60.00 lakh from M/s. Toto Shoes (P) Ltd., during the said financial
year.
Compute the value of supply of Toto Shoes (P) Ltd. and Mr. James Bond for the financial year.
(A) M/s. Toto Shoes (P) Ltd.: Nil and James Bond: Rs. (C) M/s. Toto Shoes (P) Ltd.: Rs. 5 crore and James
5.6 crore Bond: Rs. 60 lakh
(B) M/s. Toto Shoes (P) Ltd.: Rs. 5 crore and James (D) None of the above
Bond: Rs. 5.6 crore

3. M/s. Wanderlust Travels (P) Ltd. purchased a bus chassis from M/s. Krishi Motors Ltd. for a consideration of Rs. 90.00 lakh
on 01.10.20XX. M/s. Wanderlust Travels (P) Ltd. sent the bus chassis for body building to M/s. Bhagwant Fabricators and
paid in advance the total consideration of Rs. 25.00 lakh on 15.10.20XX. M/s. Bhagwant Fabricators, after completing
the bus body, informed M/s. Wanderlust T ravels (P) Ltd. for carrying out the inspection of the work done on 05.11.20XX.
M/s. Wanderlust T ravels (P) Ltd. visited the work shop of M/s. Bhagwant Fabricators on 08.11.20XX and confirmed that
the bus body was in accordance with the terms of the contract.
The last date for issuing the invoice by M/s. Bhagwant Fabricators is:-
(A) 15.10.20XX (C) 08.12.20XX
(B) 08.11.20XX (D) 05.12.20XX

4. Which of the following statements are true with respect to accounts and records?
(1) All accounts and records are to be retained for 6 years.
(2) Stock record is to be maintained by all registered dealers except the dealers registered under composition
scheme.
(3) Stock record is to be maintained by all registered dealers including composition dealers.
(4) Monthly production records are to be maintained by all dealers except the dealers who have taken option for
composition.
(5) Monthly production records are to be maintained by all dealers including composition dealers.
(6) Records are to be maintained at principal place of business.
(A) 1, 2, 5, 6 (C) 1, 3, 4
(B) 1, 2, 5* (D) 1, 2, 4, 6

5. Which among the following cannot be a reason for cancellation of registration?

(A) There is a change in the constitution of business (C) A composition taxpayer has not furnished returns
from partnership firm to proprietorship. for three consecutive tax periods.
(B) The business has been discontinued. (D) A registered person, other than composition
taxpayer, has not furnished returns for three
consecutive tax periods.
6. Which of the following persons can opt for the composition scheme?
(1) Registered person whose aggregate turnover in the preceding financial year did not exceed Rs. 75 lakh.
(2) Registered person whose aggregate turnover in the preceding financial year di d not exceed Rs. 1.5 crore.
(3) A person engaged in business of pan masala, tobacco and manufactured tobacco substitutes.
(4) A person engaged in the business of ice cream, other edible ice, whether or not containing cocoa.
(5) A person engaged exclusively in providing restaurant service.
(6) A person engaged exclusively in supply of medicines.
(A) 1, 2, 3, 5 (C) 2, 3, 4, 5
(B) 1, 2, 5, 6 (D) 3, 4, 5, 6

7. Mr. Topinath, an unregistered person in Delhi, who has an aggregate turnover of Rs. 16 lakh sells mobile phones to Mr.
Gopinath, a person registered under GST in Uttar Pradesh. Whether any penalty is leviable on Mr. Topinath, for such
supply and if yes, what is the maximum amount of penalty that can be levied on Mr. Topinath:-
(A) No penalty since there is no default on part of (C) Yes; an amount equivalent to the turnover or Rs.
Mr. Topinath as his turnover is below threshold 10,000/-, whichever is higher.
limit.
(B) Yes; an amount equivalent to the tax evaded or (D) Yes; an amount equivalent to the tax evaded or
Rs. 10,000/-, whichever is lower. Rs. 10,000/-, whichever is higher.

8. Which of the following statements is/are correct for ‘similar goods’ for valuation purposes under the Customs Act, 1962?
(i) Similar goods although not alike in all respects, have like characteristics and like component materials which
enable them to perform the same functions and to be commercially interchangeable with the goods being
valued having regard to the quality, reputation and the existence of trade mark.
(ii) Similar goods are necessarily produced in the country in which goods being valued were produced.
(iii) Similar goods are necessarily produced by the same person who produced the goods being valued.
(A) (i) and (ii) (C) (i) and (iii)
(B) Only (i) (D) All of above

9. Which of the following statements is/are correct for safeguard duty under section 8B of the Customs Tariff Act, 1975?
(i) Safeguard duty is imposed on articles which are imported in increased quantities.
(ii) Such increased importation is causing or threatening to cause serious injury to domestic market.
(iii) Safeguard duty can be imposed for a period of 4 years and the period of imposition can be extended. However,
in no case the safeguard duty shall continue to be imposed beyond a period of 10 years from the date on which
it was first imposed.
(iv) Safeguard duty can be imposed provisionally also pending final determination of duty.
(A) (i), (ii) and (iii) (C) None of above
(B) Only (i) and (iv) (D) All of above

10. Which of the following statements is not correct for pilfered goods under section 13 of the Customs Act, 1962?
(A) The importer is not required to pay duty on (C) The onus to prove the pilferage does not lie on
imported goods which are pilfered after the importer.
unloading but before being cleared for home
consumption.
(B) The importer is not required to pay duty on (D) If pilfered goods are restored to the importer, he
warehoused goods which are pilfered before becomes liable to pay duty.
being cleared for home consumption.
MULTIDISCIPLINARY CASE STUDY (PAPER 6F)

Case Study-1

1. Import and export under the Foreign Trade Policy without ________ number is not permitted unless specifically exempted.
(A) IEC (C) PAN
(B) GSTIN* (D) All of the above

2. Mr. X has imported certain goods from Singapore. He intends to clear the goods from the customs station for home
consumption. The vessel containing the goods arrives at customs station on 05.07.20XX. 06.07.20XX is a public holiday.
Mr. X has not filed the bill of entry till the time the vessel arrived at the customs station. Mr. X can file the bill of entry latest
by:
(A) 05.07.20XX (C) 07.07.20XX
(B) 06.07.20XX (D) 08.07.20XX

3. Which of the following expenses is not includible in the assessable value of the imported goods?
(A) Cost of the packing incurred by buyer but not (C) Cost of transport to the place of importation
included in the price paid for the imported
goods.
(B) Royalty related to imported goods required to (D) Buying commission paid by the buyer but not
be paid as consideration of sale. included in the price paid for the imported
goods

4. Who is/are related persons in terms of customs valuation rules for imported goods?
(A) Members of the same family. (C) Employer and employee.
(B) One person indirectly controlling the other (D) All of the above
person.

5. For export goods, the relevant rate of exchange for the purpose of conversion of the value of export goods is the rate
prevalent on the date of:
i. Filing shipping bill
ii. Filing bill of export
iii. Filing bill of entry
iv. Let export order
Identify the correct option
(A) (i) and (ii) (C) (i), (ii) and (iv)
(B) (i) and (iv) (D) (iii)

Case Study-2

1. Which of the following activities does not amount to supply?

(A) An architect in India seeks legal advice from his (C) A dealer of air-conditioners permanently
brother settled in London free of cost with regard transfers an air conditioner from his stock in
to his family dispute. trade on which ITC has been taken, for personal
use at his residence.
(B) A Resident Welfare Association provides the (D) An electronic commerce operator in India seeks
service of depositing the electricity bills of the legal advice for its business from its head office
residents in lieu of some nominal charges. in US free of cost.
2. A taxable person has made following supplies in January, 2018 – Sales within the State – Rs. 2,00,000. Exports out of
India– Rs. 60,000. Supplies to SEZ located within the State – Rs. 40,000. He does not intend to clear goods under Letter
of Undertaking (LUT) or bond. The input tax credit available to him during January, 2018 – IGST – Nil. CGST – Rs.10,000.
SGST – Rs.20,000. There is no opening balance in his electronic cash ledger or electronic credit ledger. Tax rates are –
SGST – 9%, CGST – 9%, IGST – 18%. How much amount is payable by him in cash?
(A) CGST – 8,000 SGST – Nil (C) CGST – 8,000, SGST – Nil, IGST – 5,200
(B) CGST – 11,600 SGST – 1,600 (D) CGST – 8,000 SGST – Nil, IGST – 16,000

3. Which of the following supplies are exempt from GST?

(1) Warehousing of jaggery
(2) Loading and unloading of green tea packets
(3) Warehousing of coffee beans
(4) Warehousing of rice
(A) (1) and (3) (C) (3) and (4)
(B) (1), (2) and (3) (D) (1) and (2)

4. Which of the following services are OIDAR [Online Information Database Access and Retrieval] services?
(1) Online course consisting of pre-recorded videos and downloadable pdfs plus support from a live tutor
(2) Pdf document manually emailed by provider
(3) Pdf document automatically downloaded from site
(4) Pdf document automatically emailed by provider’s system
(A) (1) and (3) (C) (3) and (4)
(B) (1), (3) and (4) (D) (2), (3) and (4)

5. A taxable person is engaged in supplying restaurant service in Delhi. In the preceding financial year, it has an aggregate
turnover of Rs. 90 lakh from restaurant service and Rs. 10 lakh from supply of farm labour and has earned a bank interest
of Rs. 10 lakh. Such person wants to opt for composition scheme. Which of the following statements are true in context
of composition scheme?
(1) Aggregate turnover of the taxable person in the preceding FY is Rs. 90 lakh.
(2) Aggregate turnover of the taxable person in the preceding FY is Rs. 100 lakh.
(3) Aggregate turnover of the taxable person in the preceding FY is Rs. 110 lakh.
(4) Supply of farm labour and supply of service of extending loans/deposits does not make the taxable person
ineligible for composition scheme.
(5) Supply of services other than restaurant service - supply of farm labour and supply of service of extending
loans/deposits - by the taxable person makes it ineligible for composition scheme.
(A) (1) and (4) (C) (1) and (5)
(B) (2) and (4) (D) (3) and (5)

Case Study-3

1. Excise duty will be applicable from April 01, 2017 till June 30, 2017 for ABC and GST will be applicable for the period
from July 1, 2017. How should revenue be presented by ABC in financial statements for the year ended March 31, 2018?
(A) Revenue for the period prior to the applicability (C) Revenue for the period prior to the applicability
of GST should be shown as net of excise duty of GST and that post GST becoming applicable
and that post GST becoming applicable should should be shown as gross of excise duty and
be shown as gross of GST. GST.
(B) Revenue for the period prior to the applicability (D) Revenue for the period prior to the applicability
of GST should be shown as gross of excise duty of GST and that post GST becoming applicable
and that post GST becoming applicable should should be shown as net of excise duty and GST.
be shown as net of GST.
 Case Study-4

1. Ayushman Medical Centre, a clinical establishment, has provided the following information:
S. Particulars Rs.
No. (excluding GST if applicable)
(i) Consultancy charges paid to doctors 10,00,000
(ii) Food supplied to in-patients as advised by the dietician of the 5,00,000
Ayushman Medical Centre
(iii) Food supplied to attendants of the in-patients 2,50,000
(iv) Alternative medical treatments by way of Naturopathy. Such therapy is a 3,50,000
recognized system of medicine in terms of section 2(h) of Clinical
Establishments Act, 2010
(v) Reiki healing treatments. Such therapy is not a recognized system of 5,00,000
medicine in terms of section 2(h) of Clinical Establishments Act,
2010
(vi) Preservation of stem cells by Ayushman Medical Centre's cord blood bank 90,000
You are required to compute the value of taxable supply of Ayushman Medical Centre, if any, in the light of relevant
GST provisions
(A) Nil (C) 7,50,000
(B) 26,90,000 (D) 12,50,000

2. Kesar Maharaj, a registered supplier, gave a classical dance performance in an auditorium. The consideration charged
for the said performance is Rs. 1,60,000. Such performance is not for promotion of any product/services. Rate of CGST
and SGST on such services is 9% each. Assuming the services supplied by him to be intra-State supplies, which of the
following statements are true?
(A) GST liability of Kesar Maharaj is Nil as services (C) Kesar Maharaj is liable to pay CGST and SGST
provided by him are exempt. of Rs. 900 and Rs.900 respectively
(B) Kesar Maharaj is liable to pay CGST and SGST of (D) None of the above
Rs. 14,400 and Rs.14,400 respectively

3. Which of the statement(s) is/are not correct?

(1) A person having aggregate turnover of Rs. 18,00,000 in a financial year can take voluntary registration. The
person has business operations in Uttar Pradesh and Jammu and Kashmir.
(2) A person having aggregate turnover of Rs. 18,00,000 in a financial year can take voluntary registration. The
person has business operations in Uttar Pradesh and Nagaland.
(3) A person having aggregate turnover of Rs. 18,00,000 can take voluntary registration. The person is an agriculturist
having operations in Uttar Pradesh and Jammu and Kashmir.
(4) A person having aggregate turnover of Rs. 48,00,000 can take voluntary registration. The person is an agriculturist
having operations in Uttar Pradesh and Assam.
(A) (2)* (C) (2), (3), and (4)
(B) (2), (4) (D) (3) and (4)
[*question modified considering enhanced limit of registration]

4. Which of the option is correct?

(A) Supplies to EOU's can be made without payment (C) Both (a) and (b) are correct
of tax under bond/LUT
(B) Supplies to EOU's are zero rated. (D) None of the above

5. Mr. X of Agra, Uttar Pradesh purchased goods from Mr. Y of Mumbai, Maharashtra. While the goods were being packed
in Mumbai godown of Mr. Y, Mr. X got an order from Mr. K of Bangalore, Karnataka for the said goods. Mr. X agreed to
supply the said goods to Mr. K and asked Mr. Y to deliver the goods to Mr. K at Bangalore.
 What is/are the place of supply(ies) in this case?
(A) Agra (C) Bangalore
(B) Agra, Bangalore (D) Mumbai

Case Study-5

1. Goods and Services Tax is:

(A) Source based tax on consumption of goods and (C) Destination based tax on consumption of goods
services and services
(B) Destination based tax only on sale of goods and (D) Source based tax on supply of goods and
services services

2. PQR Ltd. (GST registered in Punjab) undertook following transactions in April, 2019*:
1. Purchase of Raw material – Rs. 1,00,000 (excluding GST) from trader based in Punjab
2. Local Sales of goods – Rs. 60,000 (excluding GST)
3. Sale of goods to Andaman & Nicobar – Rs. 60,000 (excluding GST)
Assume rates to be 9% (CGST, SGST, UTGST & IGST). The net tax payable in cash by PQR Ltd. is:
(A) CGST – Rs. 1,800 & UTGST – Rs. 1,800 (C) IGST – Rs. 3,600
(B) CGST – Rs. 3,600 (D) UTGST – Rs. 5,400

3. Following are the GST amounts paid on purchase transactions of PQR Ltd. for the month of April, 2019.
i. Ball bearings from GST registered supplier* – Rs. 5,000
ii. Metal purchases from dealer following composition scheme – Rs. 10,000
iii. Fixed Assets – Rs. 50,000 (The GST amount has been capitalized in the Gross Block of PQR)
iv. Consumables from unregistered dealer – Rs. 1,000
The GST credit of PQR Ltd. for the month of October 2017 is:
(A) 5,000 (C) 66,000
(B) 5,000 (D) 16,000

4. PQR Ltd. has agreed to provide consultancy services to ABC Ltd. Following are the clauses related to billing.
i. ABC Ltd. incurs the conveyance charges for PQR Ltd. staff who visit ABC Ltd. for providing the services. These
expenses are liability of PQR Ltd. however these are not included in the sale value.
ii. PQR Ltd. will charge interest @ 2%p.a. for any delayed payments
iii. PQR Ltd. receives special subsidy from a non-Government body on consultancy given to specific industries. ABC
Ltd. falls under these industries and hence PQR Ltd is entitled to receive subsidy on services provided to ABC Ltd.
Which of the above items will be included in calculating value of taxable supply?
(A) i & ii (C) ii & iii
(B) i & iii (D) i, ii and iii

5. Read the following statements:

i. In case PQR Ltd. supplies exempted goods or services or both, it is required to issue a bill of supply instead of a
tax invoice
ii. In case PQR Ltd fails to pay creditors’ dues within 180 months*, the input tax credit claimed on these purchases
will become ineligible.
iii. In case PQR Ltd. receives an advance towards goods to be supplied, tax will not be payable on receipt of such
advance. Turnover of PQR Ltd. in the preceding financial year is 1 crore.
Which of the above statement are true?
(A) i & ii (C) ii & iii
(B) i & iii (D) i, ii and (iii)
6. PQR Ltd. (GST registered in Punjab) has entered into agreement with XYZ Ltd. which manufactures bicycles. The highlights
of the agreement are as follows:
• PQR Ltd. to provide 1000 chain drives on monthly basis.
• PQR Ltd. to incur the freight, packing and insurance charges during each supply of chain drives.
• PQR Ltd. to provide servicing of the drives every fortnight.
• Payment for the servicing activity carried out during a month to be released at the end of the month.
• PQR Ltd. to assist XYZ Ltd. with maintenance of conveyor belts on quarterly basis and installation of new assembly
lines as and when required.
• Payment for maintenance of conveyor belts to be released on quarterly basis after the maintenance activity is
carried out.
• Terms of payment for installation of new assembly lines to be finalised as and when the requirement thereof arises.
The agreement is entered into for a period of one year.
Which of the above statement(s) is/are true?
i. The agreement involves a composite supply of goods (chain drives) and services (freight, packing and insurance)
wherein the supply of chain drives is the principal supply.
ii. The agreement involves a mixed supply of goods (chain drives) and services (freight, packing and insurance).
iii. The agreement involves continuous supply of services wherein servicing is carried out of the chain drives.
iv. The agreement involves mixed supply wherein the individual supplies are supply of chain drives, supply of
servicing activity, supply of maintenance service and supply of installation service.
(A) (i), (iii) (C) (iv)
(B) (ii) and (iii) (D) (i), (ii) and (iii)

Case Study-6

1. Import and export under the Foreign Trade Policy without ________ number is not permitted unless specifically exempted.
(A) IEC (C) PAN
(B) GSTIN* (D) All of the above

2. Mr. Z has imported certain goods from Singapore. He intends to clear the goods from the customs station for home
consumption. The vessel containing the goods arrives at customs station on 05.10.20XX. 06.10.20XX is a public holiday.
Mr. Z has not filed the bill of entry till the time the vessel arrived at the customs station. Mr. Z can file the bill of entry latest
by:
(A) 05.10.20XX (C) 07.10.20XX
(B) 06.10.20XX (D) 08.10.20XX

3. Which of the following statements are true in case of supply of goods by a Special Economic Zone (SEZ) unit to a unit in
Domestic Tariff Area (DTA)?
(1) No customs duty is leviable on the goods removed from SEZ to DTA.
(2) Goods removed from SEZ to DTA are leviable to customs duties, including anti-dumping, countervailing and
safeguard duties under the Customs Tariff Act, 1975, as leviable on goods when imported into India.
(3) Goods removed from SEZ to DTA are leviable to customs duties, as leviable on goods when imported into India.
However, anti-dumping, countervailing and safeguard duties cannot be imposed on such goods.
(4) The liability to pay the customs duties, as applicable, is on the SEZ unit.
(5) The liability to pay the customs duties, as applicable, is on the DTA unit.
(A) (1) (C) (2) and (5)
(B) (2) and (4) (D) (3) and (5)

4. Who is/are related persons in terms of customs valuation rules for imported goods?
(A) Members of the same family. (C) Employer and employee.
(B) One person indirectly controlling the other (D) All of the above
person.
5. For export goods, the relevant rate of exchange for the purpose of conversion of the value of export goods is the rate
prevalent on the date of:
i. Filing shipping bill
ii. Filing bill of export
iii. Filing bill of entry
iv. Let export order
Identify the correct option
(A) (i) and (ii) (C) (i), (ii) and (iv)
(B) (i) and (iv) (D) (iii)

Case Study-7

1. A taxable person received goods in his factory on 01-12-2018. Tax invoice for said goods has been issued on 15-12-
2018. He took the Input Tax Credit pertaining to said goods as his supplier uploaded this invoice in his GSTR 1. The supplier
has paid the tax to the Government. In which of the following circumstances, the taxable person is required to reverse
the Input Tax Credit?
(A) If the taxable person does not make payment to (C) If the taxable person does not make payment to
supplier on or before 13-6-2019. supplier on or before 01-6-2018.
(B) If the taxable person does not make payment to (D) He is not required to reverse the input tax credit
supplier on or before 15-6-2019. as supplier has paid tax to the Government.

2. A taxable person has made following supplies in April, 2019 – Sales within the State – Rs. 2,00,000. Exports out of India–
Rs. 60,000. Supplies to SEZ located within the State – Rs. 40,000. He intends to clear goods under Letter of Undertaking
(LUT) wherever permissible.
The input tax credit available to him during April, 2019 – IGST – Nil. CGST – Rs. 10,000. SGST – Rs. 20,000. There is no
opening balance in his electronic cash ledger or electronic credit ledger.
Tax rates are – SGST – 9%, CGST – 9%, IGST – 18%. How much amount is payable by him in cash?
(A) CGST – Rs. 8,000, SGST – Nil (C) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 5,200
(B) CGST – Rs. 11,600, SGST – Rs. 1,600 (D) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 16,000

3. A taxable person has following liability for April, 2019: Tax payable on supplies made by him – IGST – Rs. 30,000. Tax
payable on advocate services under reverse charge– CGST – Rs. 5,000; SGST – Rs. 5,000.
Opening balance in his electronic credit ledger is as follows IGST – Rs. 20,000, SGST – Rs. 6,000, CGST – Rs. 6,000.
How much amount is payable by him in electronic cash ledger?
(A) IGST – Rs. 10,000, SGST – Rs. 5,000, CGST – (C) IGST – Rs. 8,000 – SGST – Nil, CGST - Nil
Rs. 5,000
(B) IGST – Nil, SGST – Rs. 5,000, CGST – Rs. 5,000 (D) IGST – Rs. 10,000 – SGST – Nil, CGST - Nil

4. Which of the following statements are true for a zero-rated supply, but not for an exempt supply?
(1) Entire value chain of the supply is exempt from GST, i.e. no tax is payable on the outward supplies and input
supplies are also tax free.
(2) Credit of input tax needs to be reversed and no tax is payable on the outward supplies.
(3) Normal tax invoice needs to be issued.
(4) Instead of a tax invoice, bill of supply needs to be issued
(5) No tax is payable on outward supplies.
(A) (1) and (3) (C) (2), (4) and (5)
(B) (2), (3) and (5) (D) (1) and (4)

5. Details of supplies of a taxable person in the month of January, 2018 are as follows - Alcoholic liquor for human
consumption of value of Rs. 1,50,000. Value of architect services supplied by him in Jamnagar, Gujarat is Rs. 2,00,000.
Securities of face value of Rs. 1,00,000 sold for Rs. 95,000. What is the value of ‘exempted supply’ for purpose of section
17(2) of the CGST Act, 2017 [proportionate reversal of ITC]?
 (A) 1,50,000 (C) 2,45,000
(B) 2,50,000 (D) 1,50,950

6. No ITC shall be admissible in respect of which of the following Goods-

(A) Electrical Transformers used in the factory (C) Pollution Control Equipment used in the factory
(B) Moulds & Dies used in the factory (D) Goods used for setting up Telecommunication
towers.
Compilation of Latest MCQs of CMA
Mock Test Papers

Set -1

1. The due date to file GSTR-7 (Return for authorities deducting tax at source) is:
(A) 10th of the next month (C) 18th of the next month
(B) 13th of the next month (D) 20th of the next month

2. Which state became the first state of India to ratify GST bill?
(A) Bihar (C) Assam
(B) Telangana (D) Andhra Pradesh

3. Which one of the following is true?

(A) A person can collect tax only he is registered (C) A taxable person can collect tax*.
(B) Registered person not liable to collect tax till his (D) None of the above
aggregate TO exceeds threshold limit

4. What does N stands for in HSN?

(A) Nomenclature (C) Network
(B) Nationalization (D) Nomination

5. Following is an intra-State supply:

(A) Goods sent from Delhi to another dealer in Delhi (C) Goods sent from Delhi to Chandigarh branch
(Haryana) of the same supplier
(B) Goods sent from Delhi to a SEZ in Noida, Uttar (D) None of the above
Pradesh

6. Combined Stake of Central and State Government in GSTN is _______.

(A) 25 % (C) 51 %
(B) 49 % (D) 100 %

7. Which of the following tax has been abolished by the GST?

(A) Service Tax (C) Wealth Tax
(B) Income Tax (D) Corporation tax

8. Who is the adjudicating authority in case of goods liable for confiscation amounted > Rs. 50,000 ≤ Rs. 5,00,000?
(A) The Superintendent of Customs (C) The Joint/ Additional Commissioner of Customs
(B) The Deputy / Assistant Commissioner of Customs (D) The Commissioner of Customs

9. After visiting USA, Mrs. & Mr. X brought to India a laptop computer valued at Rs. 80,000, personal effects cloths valued
at Rs. 90,000 and a personal computer for Rs. 52,000. What is the customs Duty payable?
(A) Rs. 11,550/- (C) Rs. 770/-
(B) Rs. 15,400/- (D) None of the above

10. Which of the following is an eligible capital good for import under EPCG (Export Promotion Capital Goods) Scheme?
(A) Second hand capital goods (C) Computer software systems
 (B) Power Generator Sets (D) None of the above

Set -2

1. For an E-commerce operator liable to comply with TCS provisions, registration threshold limit is ____________*
(A) Rs. 20 lakhs (C) Rs. 75 lakhs
(B) Rs. 50 lakhs (D) None of above

2. Based on Article Number ____________ of the Constitution of India, GST Council formed.
(A) 269A (C) 289A
(B) 279A (D) 299A

3. GST will be levied on_______.

(A) Manufacturers (C) Consumers
(B) Retailers (D) All of the above

4. Which constitutional amendment is done to pass the GST bill?

(A) 101st (C) 122nd
(B) 120th (D) 115th

5. Balance in Electronic Credit Ledger can be utilised against which liability?

(A) Output tax payable (C) Penalty
(B) Interest payable (D) All of above

6. In case of supply of goods, the tax invoice shall be prepared in the manner of:
(A) Only original (C) Three copies
(B) Two copies (D) Four copies

7. The due date to file GSTR-4 is ____________

(A) 10th of April following the end of such FY (C) 18th of April following the end of such FY
(B) 30th of April following the end of such FY (D) 20th of April following the end of such FY

8. If, any drawback amount payable to a claimant u/s 74 or 75 is not paid within the specified time period, then the rate
of interest is payable to the claimant is ________.
(A) 4% p.a. (C) 6% p.a.
(B) 5% p.a. (D) 7% p.a.

9. There would be no recovery if the amount of customs duty involved is less than ___________ [Section 28 (1)].
(A) Rs. 100 (C) Rs. 300
(B) Rs. 200 (D) Rs. 500

10. Once goods are imported from a country outside India into India, such goods need to be cleared from the port within
______________ from the date of import.
(A) 3 working days (C) 5 working days
(B) 4 working days (D) 7 working days