GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam - GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam

Question 1

Which of the following scenarios constitutes a 'composite supply' under Section 2(30) of the CGST Act, 2017?

Supply of a laptop along with a laptop bag, where they are naturally bundled and supplied together in the ordinary course of business Supply of a gift pack containing canned foods, sweets, chocolates, and cakes for a single price Supply of a package containing a watch, tie, and pen, each priced individually and sold together Supply of a refrigerator along with a microwave oven under a promotional combined discount offer

Correct Answer:

Supply of a laptop along with a laptop bag, where they are naturally bundled and supplied together in the ordinary course of business

Question 2

What is the turnover threshold for opting for the Composition Scheme under Section 10 of the CGST Act, 2017 for a regular taxpayer in a non-special category State?

Rs. 75 Lakhs Rs. 1.5 Crore Rs. 1 Crore Rs. 2 Crore

Correct Answer:

Rs. 1.5 Crore

Question 3

According to Schedule I of the CGST Act, 2017, which of the following transactions is treated as a supply even if made without consideration?

Gifts not exceeding Rs. 50,000 in value in a financial year by an employer to an employee Supply of services by an employee to the employer in the course of or in relation to his employment Supply of goods or services between related persons or between distinct persons when made in the course or furtherance of business Services provided by a resident individual to his family members for personal use

Correct Answer:

Supply of goods or services between related persons or between distinct persons when made in the course or furtherance of business

Question 4

In the case of services provided by a Goods Transport Agency (GTA) to a registered business entity under the forward charge vs. reverse charge mechanism, which of the following statements is correct?

The recipient is always liable to pay GST at 12% under reverse charge regardless of the GTA's option The GTA must always pay GST under forward charge at 18% GTAs are completely exempt from GST registration and no GST is payable under either mechanism If the GTA has not opted to pay GST under forward charge (at 5% or 12%), the recipient business entity is liable to pay GST at 5% under reverse charge

Correct Answer:

If the GTA has not opted to pay GST under forward charge (at 5% or 12%), the recipient business entity is liable to pay GST at 5% under reverse charge

Question 5

An assortment gift pack containing canned foods (taxable at 12%), fruit juices (taxable at 18%), chocolates (taxable at 28%), and dry fruits (taxable at 5%) is supplied for a single consolidated price of Rs. 1,000. What is the GST rate applicable to this supply?

18% 28% 15.75% (Weighted average rate) 5%

Correct Answer:

28%

Question 1

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Prepare with the GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam practice quiz. This question bank includes 100 questions covering cgst, section, supply, services, and goods. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam

This practice set contains 100 questions from the matching question bank and focuses on cgst, section, supply, services, and goods. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam

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