Welcome to your International Navodaya Chamber of Commerce (INCOC) Platform ! Subject: Indirect Tax LawsTotal Number of Question: 40Time: 41 MinutesPlease check your email after completion of test for result.All the best... Name Phone No Email State 1. GST is not applicable to: Petroleum crude Natural gas Alcohol for human consumption All of the above None 2. Under GST, a person is required to maintain books of accounts for: 3 years 5 years 6 years 7 years None 3. Which of the following is considered as a “composite supply” under GST? A package consisting of a hotel stay and breakfast Sale of a laptop with a warranty Both (a) and (b) None of the above None 4. Under Customs law, duty drawback is granted for: Domestic sale of goods Export of notified goods Import of luxury goods Re-export of used goods None 5. The maximum penalty for late filing of GSTR-3B is: ₹2,000 ₹5,000 ₹10,000 ₹50,000 None 6. The tax rate on outdoor catering services (non-restaurant services) is: 5% 12% 18% 28% None 7. Under GST, job work must be completed and goods returned within: 6 months 1 year 2 year 3 year None 8. The threshold limit for e-invoicing under GST as of 2025 is: ₹10 crore ₹20 crore ₹50 crore ₹100 crore None 9. Which of the following goods attract a compensation cess? Tobacco products Luxury cars All of the above None 10. Time limit for availing ITC for a financial year is: 30th September of the next financial year Filing date of GSTR-3B for September of the next financial year Earlier of (a) or (b) None of the above None 11. Under GST, non-taxable supplies include: Sale of alcoholic liquor for human consumption Sale of petrol and diesel Both (a) and (b) None of the above None 12. Place of supply of immovable property-related services is: Location of the recipient Location of the supplier Location of the immovable property None of the above None 13. An unregistered person purchasing from an unregistered supplier is liable to pay GST under: Reverse charge mechanism Forward charge mechanism Composite charge mechanism None of the above None 14. Under GST, the turnover limit for mandatory registration in normal states is: ₹10 lakh ₹20 lakh ₹40 lakh ₹75 lakh None 15. Which of the following is considered an exempt supply? Educational services by a school Health care services by a hospital Both (a) and (b) None of the above None 16. Under Customs, the value of imported goods is calculated as: FOB value only FOB value + insurance + freight CIF value minus customs duty Market price in India None 17. Under GST, ITC is not allowed on: Goods lost or stolen Goods destroyed Goods used for personal consumption All of the above None 18. The taxability of mixed supplies under GST is determined based on: The highest GST rate among the items supplied The average GST rate of the items supplied The lowest GST rate among the items supplied None of the above None 19. GST on services of transportation of passengers by air in economy class is: 5% 12% 18% 28% None 20. Reverse charge mechanism applies to which of the following services? Legal services by an advocate Services by a director of a company Security services provided to a registered person All of the above None 21. Under Customs, duty is not levied on: Goods imported into SEZ Goods exported from SEZ to other countries Both (a) and (b) None of the above None 22. Which form is used for payment of tax under GST? GST PMT-06 GST APL-01 GSTR-1 GSTR-3B None 23. Under GST, sale of goods by an unregistered person to a registered person is: Taxable under forward charge Taxable under reverse charge Exempt Non-taxable None 24. GST on hotel accommodation with a declared tariff of ₹7,000 per night is: 5% 12% 18% 28% None 25. The time limit for the issue of an order for refund by the GST officer is: 60 days 90 days 160 days 120 days None 26. Supplies made without consideration are taxable under: Forward charge only Reverse charge only Both forward and reverse charges Schedule I of the CGST Act None 27. Which section of the Customs Act deals with the levy of export duty? Section 12 Section 14 Section 16 Section 20 None 28. GST is a: Destination-based tax Origin-based tax Both destination-based and origin-based None of the above None 29. Under GST, a debit note is issued when: The tax charged in the invoice is less than the actual tax liability The goods supplied are defective The payment is delayed None of the above None 30. Which of the following is considered “supply” under GST? Sale of goods Transfer of goods without consideration (under Schedule I) Barter of goods or services All of the above None 31. The threshold limit for GST registration in a Special Category State for service providers is: ₹10 lakhs ₹20 lakhs ₹40 lakhs ₹1.5 crores None 32. GST is levied under which Constitutional Amendment Act? 101st 102nd 103rd 104th None 33. Reverse charge under GST applies to the supply of which goods? Alcoholic liquor for human consumption Tobacco products Cashew nuts supplied by an agriculturist None of the above None 34. Which of the following services is exempt under GST? Transportation of agricultural produce Renting of immovable property for residential purposes Educational services by a recognized school All of the above None 35. IGST is levied on: Inter-state supplies Intra-state supplies Both a and b None of the above None 36. Under Customs law, the rate of duty applicable is based on the date of: Filing of bill of entry Payment of duty Inspection of goods Arrival of goods None 37. Under GST, time of supply for services in case of continuous supply is: Date of issue of invoice Date of receipt of payment Date of completion of milestone as per the contract Earliest of the above None 38. Under GST, the threshold limit for e-invoicing is applicable to businesses with turnover exceeding: ₹5 crore ₹10 crore ₹20 crore ₹50 crore None 39. Under Customs, Special Valuation Branch (SVB) deals with: Valuation of imports involving related parties Valuation of exports involving high-value goods Both (a) and (b) None of the above None 40. Under GST, a supply is treated as “continuous supply” when: The contract specifies periodic payments The supply is for more than 3 months Both (a) and (b) None of the above None 1 out of 4 Great job on taking the INCOC Test! We appreciate your interest in test.Look out for results and future opportunities.Stay Connected !! Your quiz time is about to finish. Few seconds left. 1 2 3 4 Time's upYou cannot switch tabs while taking this quiz!You are not allowed to switch tabs violation has been recorded.you cannot minimize full screen mode!You are not allowed to minimize full screen while taking this quiz, violation has been recorded.Access denied! To begin the quiz, please grant this quiz access to your camera.Time is Up!Time is Up!
