GST Law and Practice Question Paper 2025 (May)
Dibrugarh
University BCOM 6th SEM CBCS Pattern
COMMERCE (Core)
Paper: C-614 (GST Law and Practice)
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks
for the questions.
1. (a) Write True or False: (1*4 = 4)
(i) In case of services by an
insurance agent to Ms. ABC Insurance Co. Ltd., GST is to be paid by insurance
agent.
(ii) Banking services provided by
the Department of Post are exempted from GST.
(iii) GST is levied on supply of
all goods and services except alcoholic liquor for human consumption.
(iv) Reverse charge is applicable
for both intra-State and inter-State supplies.
(b) Fill in the blanks: (1*4 = 4)
(i) __________ is one of the
greatest tax reforms in India.
(ii) __________ chairs the GST
Council meetings.
(iii) __________ Government entity
administers and collects Central Goods and Services Tax (CGST).
(iv) The value of supply of goods
and services shall be the __________.
2. Write short notes on any four of the following: (4*4 = 16)
(a) Actionable claims
(b) Reverse charge mechanism
(c) GST Council
(d) GST rate under composition
scheme
(e) E-way bill
(f) Place of supply
3. (a) Discuss the concept of
Goods and Services Tax. Point out the reasons and adoption of GST in India and
discuss its merits and demerits. (14)
OR
(b) What do you mean by indirect
tax? Explain its merits and demerits. How does it differ from direct tax? (3+7+4=14)
4. (a) What are the activities to
be treated as supply of goods or supply of services as per Schedule II of the
CGST Act, 2017? (14)
OR
(b) What do you mean by return?
Discuss the need and purpose of filing return under GST. (6+8=14)
5. (a) Define the concept of
supply. What are zero-rated supplies under the GST Act? (4+10=14)
OR
(b) What is tax invoice? When
should a tax invoice be issued for supply of goods? (3+11=14)
OR
(c) What are the differences
between Casual Taxable Person and Non-Resident Taxable Person? (7+7=14)
6. (a) Discuss the procedure for
obtaining registration under the GST Act. (14)
OR
(b) What is the meaning of the
term 'inspection'? Who can order for carrying out 'inspection' and under what
circumstances? When do goods become liable to confiscation provisions of the
CGST/SGST Act? (4+5+5=14)
Also Read: GST Law and Practice Question Paper (Dibrugarh Univeristy)
GST Laws & Practice Question Paper 2022
GST Laws & Practice Question Paper 2023
GST Laws & Practice Question Paper 2024
GST Laws & Practice Question Paper 2025
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