CMA INTERMEDIATE EXAMINATION
Paper - 11 : Indirect Taxation
|
Column-
A |
|
Column-
B |
1. |
Casual Taxable Person. |
A.
|
Different GSTINs but one PAN. |
2. |
Distinct Persons. |
B.
|
Non-taxable Supply. |
3. |
Taxable person under composition scheme. |
C.
|
Exempt Supply. |
4. |
Sale of Building. |
D.
|
No fixed place of business in a State or Union Territory. |
5. |
Interest on loans and advances. |
E.
|
Quarterly Return. |
Answer:
|
Column-
A |
|
Column-
B |
1. |
Casual Taxable Person. |
D.
|
No fixed place of business in a State or Union
Territory. |
2. |
Distinct Persons. |
A.
|
Different GSTINs but one PAN. |
3. |
Taxable person under composition scheme. |
E.
|
Quarterly Return. |
4. |
Sale of Building. |
B.
|
Non-taxable Supply. |
5. |
Interest on loans and advances. |
C.
|
Exempt Supply. |
|
Column-
A |
|
Column-
B |
1. |
Agricultural Activities. |
A.
|
Compulsory registration. |
2. |
Casual Taxable Person making taxable supplies. |
B.
|
Collected by Central Government. |
3. |
Integrated Goods and Services Tax. |
C.
|
72 Months. |
4. |
Transaction Value. |
D.
|
Exempt from GST. |
5. |
Retention of Accounts. |
E.
|
When price is sole consideration. |
|
Column-
A |
|
Column-
B |
1. |
Agricultural Activities. |
D.
|
Exempt from GST. |
2. |
Casual Taxable Person making taxable supplies. |
A.
|
Compulsory registration. |
3. |
Integrated Goods and Services Tax. |
B.
|
Collected by Central Government. |
4. |
Transaction Value. |
E.
|
When price is sole consideration. |
5. |
Retention of Accounts. |
C.
|
72 Months. |
|
Column-
A |
|
Column-
B |
1. |
Head-quarters of GST council is at. |
A.
|
GSTN. |
2. |
SPV to cater to the needs of GST. |
B.
|
Form of supply of goods. |
3. |
Breeding of fish. |
C.
|
India. |
4. |
Barter. |
D.
|
Exempted from GST. |
5. |
Highest GST rate is found in. |
E.
|
Mumbai. |
|
|
F.
|
New Delhi. |
|
|
G.
|
China. |
|
Column-
A |
|
Column-
B |
1. |
Head-quarters of GST council is at. |
F.
|
New Delhi. |
2. |
SPV to cater to the needs of GST. |
A.
|
GSTN. |
3. |
Breeding of fish. |
D.
|
Exempted from GST. |
4. |
Barter. |
B.
|
Form of supply of goods. |
5. |
Highest GST rate is found in. |
C.
|
India. |
|
Column-
A |
|
Column-
B |
1. |
Packing charges. |
A.
|
Exempted service. |
2. |
Yellow Bill. |
B.
|
Included in value. |
3. |
Trading of goods. |
C.
|
Warehousing. |
4. |
SEZ. |
D.
|
B1 Bond. |
5. |
Goods removed without payment of duty. |
E.
|
I Form. |
|
Column-
A |
|
Column-
B |
1. |
Packing charges. |
B.
|
Included in value. |
2. |
Yellow Bill. |
C.
|
Warehousing. |
3. |
Trading of goods. |
A.
|
Exempted service. |
4. |
SEZ. |
E.
|
I Form. |
5. |
Goods removed without payment of duty. |
D.
|
B1 Bond. |
(a) Central Excise. |
(i) State Levy. |
(b) Export of Goods. |
(ii) Manufacture. |
(c) Insurance Service. |
(iii) Zero Rated. |
(d) Value Added Tax. |
(iv) Inter-state Sales. |
(e) Central Sales Tax |
(v) Reverse Charge. |
(a) Central Excise. |
(ii) Manufacture. |
(b) Export of Goods. |
(iii) Zero Rated. |
(c) Insurance Service. |
(v) Reverse Charge. |
(d) Value Added Tax. |
(i) State Levy. |
(e) Central Sales Tax |
(iv) Inter-state Sales. |