Question Bank of


Goods and Services Tax (SEM VI)


Q1:      Explain need for GST.

Q2:      Explain benefits of GST.

Q3:      Write a note on Dual model of GST.

Q4:      Define and Explain Business

Q5:      Define and Explain Goods

Q6:      Define Electronic Commerce Operator

Q7:      Define Non taxable Supply


Q8:      Define Person

Q9:      Write a note on Goods and Service Tax Network

Q10:    Explain Scope of Supply.

Q11:    Explain Non taxable Supplies.

Q12:    Write a note on Composite and Mixed Supplies.

Q13:    Write a note on Composition levy.

Q14:    Explain the Eligibility of taking Input tax credit

Q15:    Explain cases where ITC is not available.

Q16:    Write a note on Electronic Cash Ledger.

Q17:    Write a note on Electronic Credit Ledger.

Q18:    Write a note on Electronic Liability Register.

Q19:    Explain the persons liable for registration.

Q20:    Write a note on Persons not liable for registration.

Q21:    Write a note on Compulsory Registration.

Q22:    Explain the procedure for registration.

Q23:    Write a note on Cancellation of Registration.

Q24:    Write a note on Place of Supply of goods.

Q25:    How will you determine Time of Supply of goods on forward charge basis?