[PDF] GST Rules in Hindi PDF

GST Rules in Hindi 

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Topics Are Covered in GST Rules in Hindi PDF:

  1. Central Excise Duty.
  2. Service Tax.
  3. Countervailing Duty.
  4. Special Countervailing Duty.
  5. Value Added Tax (VAT)
  6. Central Sales Tax (CST)
  7. Octroi.
  8. Entertainment Tax

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1. The concept of Goods and Services Tax (GST) is originated in………..

(a) Canada

(b) USA

(c) Britain

(d) Germany

Answer: A

 Explanation: The Goods and Services Tax (GST) is a Canadian value-added tax levied on most goods and services sold for domestic consumption. In India this tax is levied to abolish the multiple indirect taxes in the country.

2. Which of the following is statement is not correct about GST?

(a) GST is like a last-point retail tax. GST is going to be collected at point of Sale.

(b) GST will abolish all the direct tax levied in India

(c) It will be implemented from 1 July, 2017 throughout the country.

(d) It will unified the tax structure in India

Answer: b

Explanation: GST will abolish all the Indirect Tax levied in India.

3. Which of the following tax will be abolished by the GST?

(a) Service Tax

(b) Corporation tax

(c) Income Tax

(d) Wealth Tax

Answer: A

Explanation: GST will subsume all the indirect taxes applicable in India. Service tax is an indirect tax so it will be abolished throughout India.

4. Which of the following tax rate is not applicable under the GST?

(a) 5

(b) 12

(c) 18

(d) 25

Answer: D

Explanation: GST will comprise five basic rates: 0 percent, 5 percent, 12 percent, 18 percent and 28 percent.

5. GST will be levied on………………..

(a) Manufacturers

(b) Retailers

(c) Consumers

(d) All of the above

Answer: D

Explanation: The GST is an indirect tax which means that the tax is passed on till the last stage wherein it is the customer of the goods and services who bears the tax.

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