CAP CLASSES

The time of supply of service in case of reverse charge mechanism is:

32. Which of the following persons engaged in making intra-state supplies from Uttar Pradesh, as prescribed below, is not eligible for composition levy under sub-sections (1) and (2) of the CGST Act, 2017 even though theeir aggregare t.o below 1.5 crore

Which of the following services received, in the course or furtherance of business, without consideration amount to supply?

30. Warehousing services of is exempt from GST. (i) Wheat (ii) Apples (iii) Pulses (iv) Potato

A supplier takes deduction of depreciation on the GST component of the cost of capital goods as per Income- tax Act, 1961. The supplier can-

For banking companies using inputs and input services partly for taxable supplies and partly for exempt supplies, which of the following statement is true?

If the goods are received in lots/instalment,

21. ‘P’ Ltd. has its registered office, under the Companies Act, 2013, in the State of Maharashtra from where it ordinarily carries on its business of taxable goods. storing said goods. What will be the place of business of ‘P’ Ltd. under the GST law?

20.Which of the following activities is a supply of services?(i)Transfer of right in goods/ undivided share in goods without transfer of title in goods (ii)Transfer of title in goods (iii) Transfer of title in goods under an agreement which stipulates

19. Can a registered person under composition scheme collect GST on his outward supplies from recipients?

Within how many days an application for revocation of cancellation of registration can be made provided no extension to said time-limit has been granted?

What is the validity of the registration certificate granted under GST for a normal tax payer

15. Kalim & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its application for cancellation of GST registration was approved w.e.f.