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New Areas Applicable from Syllabus 2016

Bharadwaj Institute Gives you full training Material for CMA Inter DEC 2018

Indirect Taxation

[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_tta_accordion][vc_tta_section title=”If a state loses revenue because of abolition of central sales tax, Central Government will pay compensation in the form of GST compensation cess for:” tab_id=”1544111056375-7754ef61-a943″][vc_column_text]a) 1 year
b) 3 years
c) 5 years
d) 10 years[/vc_column_text][/vc_tta_section][vc_tta_section title=”If any supply made by a trader from Delhi to another trader in Delhi, the supply will be subject” tab_id=”1544111056375-7d3557ba-c395″][vc_column_text]a) CGST and SGST
d) SGST and UTGST.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Mr. A is a well-known singer. He receives a life-time achievement award which consist of a memento and a cheque of Rs 10,00,000. It is:” tab_id=”1544111144902-ab9c28d8-0b5b”][vc_column_text]a) Supply and chargeable to GST
b) Supply but not chargeable to GST
c) Not supply and hence not chargeable to GST
d) None of the above[/vc_column_text][/vc_tta_section][vc_tta_section title=”The place of supply of services pertaining to transportation of goods (including by mail or courier) to an unregistered person, will be:” tab_id=”1544111189614-e86563bb-f545″][vc_column_text]a) Location of recipient of Service
b) Location at which such goods are handed over for their transportation
c) Location of billing address of recipient of Service
d) None of the above.[/vc_column_text][/vc_tta_section][vc_tta_section title=”A person who has opted for composition levy is required to file quarterly return in Form GSTR-4 on or before:” tab_id=”1544111237225-fa01f685-ddef”][vc_column_text]a) 18th day of the succeeding the quarter
b) 20th day of the succeeding the quarter
c) 25th day of the succeeding the quarter
d) 30th day of the succeeding the quarter.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Mr. X, supplied a laptop for Rs 40,000 to Mr. Y along with a barter of printer, the value of which is Rs 4,000 but the open market value of the laptop is not known. The GST liability will be:” tab_id=”1544111276938-b3422f30-d5ad”][vc_column_text]a) Mr. X for Rs 40,000 and Mr. Y for Rs 4,000
b) Mr. X for Rs 44,000 and Mr. Y for Rs 4,000
c) Mr. X for Rs 36,000 and Mr. Y for Rs 4,000
d) Mr. X for Rs 40,000 and no GST liability for Mr. Y[/vc_column_text][/vc_tta_section][vc_tta_section title=”Ram has received a sum of Rs 5,00,000 from his employer on premature termination of his contract of employment. The GST implication will be:” tab_id=”1544111325964-752ab7a8-7810″][vc_column_text]a) It is not a supply, hence not chargeable to GST.
b) It is a supply without consideration, hence not chargeable to GST.
c) It is a supply, hence chargeable to GST.
d) It is not supply, but exemption is there.[/vc_column_text][/vc_tta_section][vc_tta_section title=” Which of the following manufacturer cannot opt for composition levy?” tab_id=”1544111396244-6062867e-f3a5″][vc_column_text]a) Manufacturer of pan masala
b) Manufacturer of ice cream

c) Manufacturer of tobacco substitutes
d) All of the above[/vc_column_text][/vc_tta_section][vc_tta_section title=”If services by way of breeding of fish is Rs 5,00,000 and supply of firm labour is Rs 2,00,000, the taxable value of supply will be:” tab_id=”1544111442843-5e72689c-96d9″][vc_column_text]a) Rs 5,00,000
b) 2,00,000
c) Nil
d) 7,00,000.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Which of the following goods is outside the scope of GST?” tab_id=”1544111482477-e11902c7-2ad6″][vc_column_text]a) Diamonds
b) Electricity
c) Milk and cream
d) Bidi wrapper leaves[/vc_column_text][/vc_tta_section][vc_tta_section title=”Which of the following is not a feature of indirect taxes?” tab_id=”1544111536493-20ef940f-456f”][vc_column_text]a) Regressive nature
b) Supply based taxes
c) Rate of taxes are different from person to person
d) No previous year and assessment year concept[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

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