qx, SFT HT (MCQ) esi k= oe unitiintreduction oe aa a et Bar Bere Ayer ae on (a) a 8 aa ton Omama (© sam BH HAY) (D) sear Fah we a at are Ga Saray 8H rae H ara we ax Ge ay safer Te (A) Tera BI (Courts) © sara (Vv) (© EK a (O) sath HE ei afters argh 7 a8 EA afi awa we ax co ar sire ee (A) 1 FSR (B) Fz Fa aH (vy) Oma ®) ei at (D) auth # aE aE RE RA TLS a a ore | ea Prieta Re Fa et B— (A) a FR Ur ort ot faa ae ofa © Miaimicee soe. (©) Bra AR WAR st aE aT aA (D) wha sey) re Ue Sara HH foe sae ar ae 8? (A) 35a HL (Direct Tax) (B) 37 AR (Indirect Tex) (¥) (C) SH FX (Production Tax) (D) 4FaGAR aX (Advalorem Tax) sfexdi er] @ (GST is applicable in):— (a) wapt aa () (B) 3 aah a oe (© a afea oat F (D) FApH Fea 4 (Whole world) Stora #1 (GST is a):~ (A) a4 (Central Tax) (B) Hitt a (Federal Tax) (Y) (©) Sita ax (State ont aes me Cee eel a aes ae @ a Fea Hoel oT TT t= (A) raion a faa (B) ate Far (©) Fer fam (D) Ae ed Bar aH YI () Sreaet a TT AA Fat @ (What is the full form of GST);— (a) ere tea oe @) Weg we we oe (© TER we aides 2a) (0) . ‘ud ar-at @ (GST is):- _ (Seo pease) or © nae leet me o Fret Ue Bara ALB A) aa ed sete at area we TTore a a Bla thy @ ieee a HERS (D) Petter ae OME eR Tg COTATI Re ee ncmeas) (8) RR (Service (vy Wet) (D) $F F (Capital tax) Oe dere Fr #8 Pst oar OF 2 3, gud Ew ©) ww (a) #4 FoR (Oa Ga Ha TS (VY) (0) aq CE Bara aig 14, ea GS der aH feta a ee (a) Tre ara (B) Pre (Comprehensive) (© aa Prater afta (7) Lees 15, 3G Sarat aH sree aH BE (A) #4 fg) ORs ‘ () a= > 16, Retain 4 8 atm stuadt ara a ete ae a (A) seta are Barer aiff (v7) (8) aia ae G Barer aaa (© se Ree re we Barer sift ©) Giga a Ga Sar state 17. ne # ay Ree men ©) ea ex (Dual GST) “~ (A) Gat sige (Single GST) (© fret ses (Triple GST) () Giga sea 18. sua, ser eran 87 (A) Sita tes we fis faq (B) zt 15H we affy day (© e418 we offs day (0) 43H es We alla Say (Vv. 19. aq Sa Gar ooh (A) 3 fg eH (Vv) (C) raat az O) FA & aaa aH 22, FIR IT ae 2: (A) TG Fan go Jx ek MED) RR want aa (¥) (0) waria fara a Rap OR eR aCe ts tay) BERS) ORF ©) sf ae wy Sem oan co ® ®) SUR a SP a tied (Y) (D) aisiga Yat aura Stat @ Stet GS Bat a Orr ORY) OFT ae wa Saree (SHE) OP] TE (B) 1 38a 2017 (D) 1 Beg 2017 (¥) of @msan max ast (0) Shs BHR (Y) 3 x wer & fart oe a wats fe (as (B)7 sv) (9 (@aan S 0s wet Sa oes Ha gE ®7 os @)9 (%) a GST 3 waite vai 2? @ waz © Bs shits or ES alGsT (v7) ®) tae sa (VY) fade i ©) Sy st @ ae (D) Fi 3 Fee = paren © Rat ee uM a veh = ee mead AaaeeeD oa igs © Fs oyeriaa 35, Seed vet a aS ose Quasd eas Oasis OREM 36. Seet a oe wet @ aa (Y) szoO cree 3 ae aF9 3 set 8 fron ay 8. 37. Catea Kl aa © Fra) eens o Saran at arta we ary 2. 88. Ee es ) ©18% ©) 20% 0% m ra barat hed orp eo (A) GUE, CH RM, UH a See, INR iN Rea 3 fore co ae easy (D) arti 3 ate a 40. cn LSS Rest ether serah ry a B) 10H (Y) (© 116 a ©) 17a SECO at B.— (A) 12287 41. ew Cost — @)sqsr Ocestwscsr (py i¢sr “% 42, GOSLE soit aftavsraectia ax a9 xz gy ‘fear art 2s (A) Seat wae RT eae Hit (8) We wa ara ee Sy (© GST aster ara ria Sp 2 os Bea mT GST ache a seh wv) 48. rant Atty serectg RB OlssT(~) (Dy cGst sR scsr 8 wm wae aE (©) Sit Ge (growing crops) ©) “9 (Sugary TT Oe (© SOR Fe a ste at ay 47. aq aaa ay As) (B39 (O35 48. eater a ofearar Feira 2: (A) #*rit (Company)9. PRE >) 200, Oe cea a eer (©) Fe sat © a) ae 6 Se (8) 7H (Godown) (CAA A AA IM (D) aes wh (VY) ap sl Se Ree ee (yl (@)1 31 ard (vw ae, (©) arm era ora 0) ade ae Ne RD oo ac at afore Hen aff & (A) 31 (Money) © sae sift ) U7 (0 a8 a Date ates ie 53, ‘arta’ 3 Frente afte @:— OST ¢y (A) Ban (Services) © are ae ore ©) se wh Y) itt ee ee (a) am aa & fee a are (B) OH Far ar Sees Ham ale (O00) es (©) war 3 wate a T 55. Tt (Money means):— 5 soy (A) sia 2 5 (B) Sasi 8 crog (© fresh aa (D) Sait BH (Y) ”) 56, Waa shad 9 ra aa &— (A) aaa ar Aart a at ar Prats (B) sama enrgfead fart oe siete ash ora oe ax ee (WM) (© & ach angie he (D) we Oe ae K arent oat 87. ae wa Sarax A femme ar orl @:— (A) ard () Frevat © Rex (Dp) stis wh (Y) 58, th arava Qa a art 2 Tah atte ma (A) aziira Ba ST (B) ears OF & ae (M os © Saeed ear Ot (D) sate Fae a 59. a ord aan Gp titra ara a Ber BE AY) (B) Serr are afta HE of Tet (© ae Sena It (D) aeaara = salt % fore sve bq oe arta) eg dara: ofthis 3 eet # Pra fea aay 2 60. i a ra 2 aN eee week GR Avnet Ne aah meat a Bee aah (CE 3 Re, 3 wate Hien ar 2 OI AEA © Wen Re OY Ge Hae 65, 59 Saar oie a ema 2. (A) ag ERAN FaF () memes 66. HIG Us Sar-ar oftsg ar mex sed aa & (A) 2794 (7) (B) 289.4 C) @)2554 67. Set Sar-az oeag aa é— (A) Fr oa (© fed a5 & nek (D) sina & faa a (vy - 68. 34 Gls eS | ares A) asa @ ms aR 69. (a MF Seta og ar Tar a Ee (A) 15- 20164) (B) 13-9-2016 (c) 12-8-2016 (D) 12-09-2017 70. 3 we Sana oft a tegh teh @. @ shag RA ae 72, qT Ba-R Ute = oq, (A) see oe © 7353 aH 73, ed a Ba OAR das & fy re (A) Berit at dem a 1/2 Remy)©) ihr ben (D) 2554 t hy) D) Waa D) 12-09-2017 age (MCD) ‘a OO gaaa ea © eed 0 Hor a 29 Re (0) eee H den ar 1/4 fee Oo aa tee a = aarlt Gor Fn et el t= (a OsT 8 Page Oe aah MeV S oe (Bost A waters a CE aH (ost i a Prater oO xis ah VY) faa fata ag Ue Bea Pea eT IAT B= a2a Oia (© 1 ae (Y) (D) 31 FE gen Fag GPa Read GH oH (a ar ofa ae eh er (B) teat wer (() Het art (Y) (D) Feat art qt fai Feat @ hamden) (0) arp 3 aie EE stag avd ae wa Saran Aah 0 ft ae E- ag wa Bane Fea ETA fem feat (B) 51% (©) 100% (¥)_ ©) 35% Fea form afefaan % ores ST ae 1949 (B) a THAT, 2013 w« ‘aferra, 1932 (D) A ang. cafeieert, 1934Pate; 150 AEA @ AEA OAR OFA, 10% BUY) Cray 88. 2a ee OT (Tt a att site, 2017 3 POT ate fang Pratta @:— O37 @) zag (SAY) Di a 89, CD yet CO SHO afer, 2017 mee art (A) 7 (No) B) & (ves) (v) (©) 95h Ue Be ah chsan de et (D) sath Haig ae Sr aa oe ora anh Sorry ©) 5 2 me Sah ore Hy (D) 5 4 a erat & yy aa a OU ee LE ©) ae a dest a Be ag OA) ski @) Bia Pam (v7) (Dy Smile ah i es @ ter (A) 34a arg td Saray (@) Beata ope RR aE (v’) (© Fq Ce Bara fea (D) suite #8 at er 95. Donen Se RT 201738 an act oe (A) acne arf (v’) fate (© atrenteat % sitar ‘v) (A) 35S YH AT ( (© 35 AgeART, TTT THT (MQ) lection of GST Head) BRIT we ee (Levy and Collection of GS! apg we Hn eae fe (A) a4 WA TI xa teste an mre rege ae Be ree of tt (A) #4 en we aq we Beran CUTE: (sng 4 fae (cos. 2 O@ 3h BAI) ©) ee req ed tol § ocean ye bes Te ae Sa (8) 3A a wd Baar (© wipe ag wd BY) (D) mae ag i Baar afar ay Gta Sar ag ahah me 8, oh at ze arg Ue 8 aed wel Gara ah Hata po eaiRe (@) sien a (© wang we weary seme (¥)—_(D) rata aya 2q fet ag wd Baran aw tne fot or aa (A) 33] Gi Saran 4 iste ordi ara (%) (B) feet sh ga erat a (©) feet ft Sear sere art (0) fast tonne oer af ae wer an ar Fh Fears aot at re at ae weet ¢ as fae oe aren eg eS Sane eT aT (A) aa eq 4 Fara (@) 1 a4 a ae (© Giga aq Gi tae (Y) (0) 7a i Bae ; aagfel I HAG (Time of Supply) nt waa 5 Peters ea 1 ee sw a TS enters eit @? (A) BRT 12 (%) (B) HAT 13 (CE am 14 (D) 15 gf sear aoe Fre ere Sen ae os oT wafers eit &? @Mm2 Bas %) © wi @) aH 1S ede rer we ar a afaPre, 2017 & arava a AG SS em?Dee 3 2B), sts av) CO) Or Fan Berd 3 Bd wa ty 1). Gari mm sors Gi wha A) fim waa OWHATE. SUTIN ET (MCQ) 133 18, gee ol sight Swe ong ar wee er an, a mE a ra Sgt at Wear ae eh wal 7. A) ASR wt Se a ART (B) asa vier Ht AY) See eee OW GAdaia ). wm aa 1, af 3a =e amt en eT, wr agit (a) wee hs AA wR St BA ARV) (© aa (A) TR) OM Bitamia . AR a a AT a al ax dias wefaia eat & € 1,000 7 site Safe are ar 8 at BA aes eer oO ven am gat a ea em? (A) fe fae see ren Gere pra waif Fear rar (B) Fae FARE SY Tara see Ses aa A Bez eae OMA BFF AR wa F (D) waihan ays & Paes 1 R afiras uf & Fee ats ad a aw fafa (%) . fe Faas THR aA 3 STAR (Reverse Charge Basis) ax Ca Sat 2 at aa a ong a aa er (a) Fa sie a fae (B) For a fla Her were aS den Gat Aad Aa rae fae fra Fafa at ees Sey ard A rare aH Debit Fare TH aa twa os (© anfied on des aa en Ura cats ae SA aS ou 3%, at wo AMA aA 30 fer Sa a A ‘suites (A) a (B) aC) AS ET AY), a Be on wait (Costes sat) oa ee by acta aC tawaaY) z Meee erence @ afl @ na aft se RE; FOP inp te sere SB Fe ae o ©) Sent het sf er fa 08 we a pe a oe ‘ TA a ag SUT A oh ee Za a fea oO Armen cater te oe oeey Spi 8 sw arawd Gd aid fan mt, ©) A) 4B) 1 © a a 26 ree 8 Fea Be ong 26.11 3022 heme 9% 27.11.2022 F ah ae &, Om St ot oer gray 3 ORs a GN wi om er seb aS a Hos. 3 ike far tr Bara sgl ay ae ate (A) 24.11.2022 (B) 27.11 2022 (v) © 06.12.2029 (05.12.2022 31 10.12.2022 3 tara gfe ar am ehT?.— (A) 10.12.2022 (vy (®) 13.01.2023 (©) 19.01.2023 (©) 15.12.2022 28. S145 snr ai a amt ah Ae 45, 11.2022 2, ass ont ae at fy 20.12.2022 8 ca gr wa wa BAR 18.14 900n aaara angel a wea 7: (A) 15.11.2022 (8) 20.12.2022 (©)18.11.2022 (v) (0) 25.11.2022 29. Start Bet ony a} Sarah sry wh a nee MR Se aE ar Bhar ee Q)2Sdays _(B)30 days (V7) (c)35 days (D) 40 days 80. $n arf, ato ars we i aa omg 2 (A) 30 days (©) 45 days (Y) 31. 3am at ng aasit x em ard a a RR 12.09.2022 @1 25, 878,000 sft ara ex #1 12.09.2022 HTT 7% 3,00,000 amt & ong ay ar em?ea FIER wT (MEQ) (A) 129.2022 for € 3,00,000 __(B)25.8.2022 for ®3, (©)25.08.2022 ~75,000 and 12.09.2022 for €2,25,000 Oss aee 9 at aes abacah Per elas wet 07 1 SIT oh a (A) fet 35 ra offal (B) fae aftrwa 3 oft oad ord rare © she HY) (D) axe i @ ate a ‘SHA ah arg a5, gee BE oe Pia GA A ree et ew we 7 Sy (A) arte ot git rai ears my aE (B) 3UH Gf at sa (CA) AB) BAY) 24.11.2022 % ©) saa aE aE 2 ant aa ‘sitet war’ anda stat felon #7 Fay As ant 8 Osi ao ‘afr at ea eet 87: @ aaa Gs os (© FH a aie K ©) A.B) HOTA WAY frre 48 8 “Bar Service) H eae et Bt? @m Om (© sirefet (D) HHH HY) ‘Seed? Bh eH Fee ora A te ia Tet 87.~ (ay2ciory—B)2(102) (%) (C)2(403)_—_ 21H eect (Supple) Ras a # ea Pom 82 (2am) @)2003)_— 20H) D)2(105) (4) protean 3 8 Fd ‘omytaat” afters #1? (ay a a Set A MI wa TT AT By mre wel Raat a seh a aT A raft Hate 8 anh A Tee @ ate wh) aaa, 2k eter fs ot i Te? 260) 262%) (26) _ ©)? SAGA SI LAT (Place of Supply)5 en ee Amer WHT IC AY owe nn (7) OT ere? & ire b focerea ta, St A) teal (7) (0) Hat =H CC) KE BA (Dy ay oo 44 wet AE WT ee a ae me THT) (ny Tera 35 Oana (D) Fecef 3 4, ore yf a ont er (A) Bret 58 (B) Fre ter 5 rare et aH ee Te a Te a, eh (©) re RTT aT 3s pa (D) sxe TA (Vv) 46. agers & SH TRE (Place of business inches) (A) sre Te (8) Aer (© 988 ear, eas a we ae ©) se wH (VY) 47 Bet soa wh Re ong aw ea gen te CO) Bet Reset 3 ear eat aes eee (B) STE a I (Wy Dome bag SO Fe ew, set oh en @ ad (D) Stet & ant ay ee 48. NRG 8 Fie & Praia a en HE 8 er en en (A) 3 Fe a tte Re (B) Sera $1, eT Te erat zer 2 oe ves 10) re 8 aC Es a ea (v7) 49. sree 3 tar 3% afr @— owners (©) Bra ter (© Fram ere (D) st mh (v) 50. (ie fea 8 # oer ree eva ar vue Reg #9 (A) affet ov eat at a ears ae (0) 3 3 HE a 51. Fe fg e fre wt ee oe per Rech 3 suc wo? we, oft a BI 8 (4) affect & store 9 atten ead sera a7 aT @) RA) (©) aRWRATH, ATTY FT (MCQ) Re 52. a Mt aie am dar a St a omy at argftent ar war ate z seentotta snyft ser arm ae eS a (B) GH Wes 8 otk eH aed eke Ha ©4 Fa Se ORT RENARD) sats wh (VY) BB: SIR SS en, Ra a on tet eer Re a eh (A) acento ert B) ayia (© Rt WER a EI (Y) Oeeiaie . ar Pree x, arte 3 fore after at Sar ain & ww OHS GST A eiga 2g fer PA. Sea Rema sree (A) FEY) 8) Tt (© afin (py sti a aE ae ae art 4H aRRarerar Pred @, a says ar wea e:— (A) Fret & sigan a eH (B) Hit & argc! a eI (© 3 SIM, Set Are Sr Ufa Tae tate () (D) Saas HAE AE . ange feat XYZ serh A aot Tae sila Bae A siirerga FEMS FAR USA Per, Y Inc. 3% Bre arar4 foam fret oni gets SH Sear ZIT Y Inc. USA @ Rafa aetiew seh Beh Reale Hg at eae (A) age @B) FEY) (© WE (D) Ha a HE A Rate Ta Sas KA SNS (A) Te : % areata, FRET AR, CH SATAY, ss eee ‘pad 23-35 fare sg Poe TET ST fea raat weattat 3 fere Beat CMY OEsetae aeeat oe ae 2 ia stomped te re 1 SET a thn eae so é Feat ft RS al RRC rH acters a fever dan act oH gees Pr #1 SmyE eI e By Ret (%) &) ae Owa (yaa. 63. area (ea), Ha, SK (THA) & TET a rc oA My a a wm reg aed BI eta Pech Ff ca ey nee Mt ea @ wee rr ae & fee FRET Ba? Pash 3 omg SR sage Teo ay a 31 Piva cara PARES or ach a agit at 8g smyft ar ear en eT (A) aaa (@RTM) (Y) (B) HAR (Cy ag (D) 34 8 ai ah 64. 3 a fe Sar eas 38 ea ah @ a Oe Saag a eat ah: (A) 8 tiga atts at er (4) (B) a¢ Sr set 8 art fea arr eq set a agar a © se eri ae Har aT Asm e (Dy sats FA aE oh 65. ‘af arf tees ar tiga att 3 erat a rch as 3h wer 38 ah @ ot Ooh dar at ong ar er a:— (A) 36 ert af @ art Frere aor 8g are TK aeeT 8 () B) 3G wars wef ar area B Saat @ (© 4 4 anff ee aa ar ert (D) sete #3 at 66. ae eh 3 fee (wish area wee eM aA EE) Sate a era at ara @ at Beh Gar A omy a ea (A) Sarai & amaftant ar emt (B) Ba tatiga aa (© 7e ear wet are uftaea % fore Hit stare (D) 67, fe rer & oftaea (srw steer afta A en at ED) 3 Sree ar Reh ates a vert a mt at Ret aa Ce eer as eee te ke) ‘ (D) sate F i 68. fe straor as al Famed arated & urate Rare sige matey swt A sitt & at Oe Gar a ony an =a eT:— bs (A) tare & aryttent aera (B) Re hip cna eeaee ates. Seast SITE ST (MCD) (cE Fate SS 8 ew a Fae Osis as . Sastre Gi at Bre Grates 8 aah Sar Higa as & FT aa Bt a SLR ST wats tat daa ag ser oe == @ aaes TS ast a Pees © Sea bra sa waa Ta re Bora & RA BH Site) K APARAT (Assembles) sett mona oat tata S On wa OT () aad SSF @® sad a (9 sa a RR Fe Sa SH ETT (Y) @) sas Fae Oe aft es ed we oe wT TT TS Bea was aR SH OT gaa few BIH He fees 8 (Y) (© saad at (EASA S SET Fe a we aah SH a AHH Ret PE (ae a) See tant Res 5 taRaS Rea ETS S saa at aan a eT? (a) #34 Punjab) @) fect Deh) (C) Tas (Rajasthan) sts 5 ase a (Value of Supply) Faiear Hw @ (Under which Section, omate ga aps rest ea een 8 ST a Re OE al Ome frre aes 74h @ rt * ) mp a a A ex: aa @) ay Pra ve wtth. “ wer wa GY) (D) SH > a commen 35 yea 8 MPR at Ra, sf rr, Prati #8 Fed SS ET oma yn 6s eee eT aaa ea yt 78. iene ee eee iw (A) RIE, SAR TS, eure See I ng oe (p) wt ed Hy Tat HRT A We aa i (© a sR ©) B) aR (©) Ht vy o 79, migal wa Sere Sm ea th:— v (a) ata a) eta sia a (© aR yea (D) sate ae aa af 80. poe nee 8 (A) ag hare og dara , ST, eG, on, oH omyhiaat ® a oma 71a et = weal (©) sitet Read rar wars aaa, Faces ap, onder, a © © Wa AS Ee aH bx Oo BOM Bon A dee oO (D) sti HH) st. Fi 81. Sia aq we Sarat afham, 2017 ont omg 3 aE a we a wafer a Ren sem, a ang a x ) smi a aR ae ee, A ew oMfAS wal tah Has Hoa at ¢ (©) AG # eer ae ee, Sh ft oa nt sh 9 ate A 88. OA) ak (B) BH) (0) are Hag et 4 82, £20,000 % we arepee ah amet <8 mg at ace omyft saci za ( Ee ee Boze omy 8 fee amaze gear er ae 89. f Gi om fee a ara yea 6,000 a oft ree ] Fé A ) (A) 80,000 Rs 83. aft (D) 9a are tags A Mnf Ue ar aa a # 84. % 5,000 Ha & ws GUA Hage Wa Ue 30,0008 wm a2 atarga Se aft mf Rena sara er ae 39 ee X 40,000 @1 ga mime smyf ax eq ae ahem? a (A) & 40,000 MY @) ® 45,000. (©) % 35,000GET, HUTT BE (MCQ) e 95. Sa fermet Yoh: ART a ae ee 0 Sem) (®) WS sites wi he ah che oe ICY (© Sasa G fey Oe a es sa site wie: aaa Ae a at Sat oer aA ae GS TaN PH sw eae @) Baer as (B) FA site we tag F stem ace RT A tes a aT 8 off Se 88 or BY) aurea (0 Asan G he 4 ae 3a A ©) wie H 3 T eae ROX’ Se ar a wefan wea, TH Ge aS T 25,000 44 Aatans i Page va BAR. ‘ya % 30,000 Ha fa HX wade 1 rg on ae wa HR oN ) F 25,000 (B) € 30,000 % 5,000(¥) (D)™ 55,000 “aT 25,000 a Aa Marge Be Geta Stk aaa H SATA T 5,000 care pr Harget S Rea TgE HT HTT? e (A) € 25,000 (B) & 5,000 (©) F 20,000 (D) & 30,000 ~ Bat 50,000 % Gh AC Sat Fai € 5,000 Tet A aH TT vg carats BE UU A.C. way Hea a HI? 45,000 (B) % 55,000 (C)% 43,000 (¥) (D) © 53,000 13 fH? aE 28,000 ana saa SAS TOT YA fan, fae fee fi. xe 2 700 SIRT T 800 STS ST gee ge fot Fo HT EA TATE © sidy) oer 81 STGGE TA SATAN? (B) € 32,500 () & 33,000 (¥) @am= (B) ware vl aR) aw (D) Ser Hana t(D) Be 34 AEE (A) HoT ea H- (B) aera a a Uy, Ougmate mAb Dt wee 96. rer yea H eueet él eat @:— (A) fa rr B) FIT (© fas orang Bar art (D) weet ERT aE TE Arch Sag (VY) 97. atam apa 8 ae an att a an & (A) mae EI (¥) (B) sift rar ar Rae ay (nena fee ©) orto wt 98. ww al. ah. a ger Ara hee (12%) afta yea F 23,521 apa eto: (A) € 17,900 (B) F 21,000 (%)(C) € 22,950 2 99. AINE 3 ara aa F Preafittan 8S fre Raha fa ‘ates ArT sre: (A) 88 cats ot one 3 Prater a aphart @, (8) 88 aft ot wm gt 3 aaa F aftard od © 4G é tard eee et ©) sate wh Reale A) 100. wary erst are Ute] ar & fore wang war MAPA are Rae HREM 98 4 a 1g Sarsit a, engl a gee a:— 10: A) are TE I 5% (¥) (By SETA TE aT 10% (© amryg ay (D) srt 8 aie ae 71 an Ses sstaridta at & fee garg arr AH eT RAZ ATS] 9 way F a ag dapit a ar ee eT:— iz Queene 6 cag wee (© srerys aT ar 7.5% (D) ayiter HS ae eT 102, Hert arr wate 3 me aE, 2023 # fara Beh aor bine fee act a ot #1 ga aft 400 Bad HIE TE Foe 8 ora ent a wife 81 React a ametca so ET MED ray © 4,00,000 (B) F 3,60,000 (¥) (©) F 600,000 (D)® 5,40,000 sos ted goer CaTER 7 ET, 2023 H angetvs wa ara Suit & ford ppl Bs oe 3 FA eel a A oA 1 eta 200 fea A ser fact 60 aire ae at 7g faree & 15 cre alt a eater ei fearet at area a? (A) F 6,00,000 (B) € 3,00,000 (OF 4,50,000 (7) @) F 2,25,000 oa. deed +A’, AGE ATE a HA UH ed a Te aa &, Fr TH eae or aif Yea © 50 81 Ua crea eat aA omg a ees aI? (A) © 50,00,000 (B) F 45,00,000 (©) F 40,00,000 (D)F 39,06,250 (Y) easier Gist (Composition Scheme) 105, Frafafiaa Ha aaa Prater specter aera at al STAT Wee (a) 3 are & Fase (B) sarees & Frat (© wary warg % Praia (D) sate a (MY) 106, Beh cater, St aera ara 3 rela a a TTT AK TEL, FT ST 2 fea Prat anfefas a At gang BY eet at oral we TAT e— (A) a (Yes) (B) AE (No) (YY (0 a, oa var & aT (@) a, grated 1s Fak & Ys salad 107, gen aectcera aera A TIAA AT oT TAT @, ae alta Batts STR STS ange aca @:— (A) af (Yes) (B) Al (No) (Y) (©) 3a BER apied % Wa (D) Beate ass A are 3 EAT so, eke sea ke 20 TE 2 HEE TT (A) aa (Noy) @t le)Be i crore (D) 34 & HE ET Oo Ser ede S00 TT 3 FT oe Fea a8 3 ea ong 9 cs (B) 81.5 Crore (v Qeicor Oma? 112, fraifen #8 ah safe sets atser 3 ayarea waa bp (A) 8 ST 8 RL AEA, Oa (&) st are Ht ones Tae; ary a (OSA SHR FT BE SY Sf art Eat mute — ret a omgte # et Rant @ ©) srt 8 aE aE (7) eet se 8 Pr a eh cos Re? A)25% BIN) Cos% (3% 114. sets sada aaa F Yee 1. 12 (A)2% (B)5% (V) 115.491 ag sea mits oH &t PAN fet wm 3 fore amie ate (A) & (Yes) 12 B L af (B) FE (No) (Y) © @, 35 wen a a agua a (@) oye 146. Seeee a em act ora a em wie aststen hen @ AM rem @ at saat Sarsit at AE @ afte ae ar ae (A) saat Rant fara a at arert ar 1006 (B) TS Lakh (OA) a1 (B) St 4 a sites & (v7) () sain 49 ae a 117. Peston 4 @ ats aise atayamgter at sep (A) Frater (© AR a _D) aati wh (w 118. BE 2 sees soe or BA ote a am: : wa pas sae C) BA A.A. A -03 19. a 3 oeia aatsers ara 3 ae? (A) amrgfcenat (B) amaiteatBM. STE T (MCQ) (© sister Aen taht Ws aed (©) sain wh (Y) oe rai 120. Preafenre & fase rer by, ater smyfeoat A ates ase & fre wr A a orate age w seohole gue or human consumption petroleum crude hi ese, motor spirit oa (© high speed diesel, motor spirit 121 ar Bas Sh eters Aho a PET AT, met HT HA TAB a AYR HH THT 2? (A) 8 (Yes) ®) *E Wo) Oa aed aera aren tet e (D) @, RI Teh ATT HA TTT stig afte & a ang saat 180 SR TCT ITA 3 at (WV; ga met fee Farferet ar et (C) i) Dead a al fe omen 9. ated GAR2.... SAT OMB ye seM ee eae ae 8 a ae Ga Tel FH FA MA Se aH UeeTA (Reverse) gem ee. (A) 100 days (B) 120 days (C) 180 days (¥) (D) 240 days eae 2a Be Free A verere ay Ree on, set Ma a fect orate & sitet GA: CH Soret ST gaat 2 Fe eee eS (©) year (D) No time limit (“) (A) Breit & Ferg (B) It & amyl 3 fre (© aara arate & fre (D) BE We sayfa & fare) 12 SS SSL Ce ete LS ‘waa @:— (A) Srguiiaes BoB ses fed st ones ae (B) 100% 3a fever at sat ae (©) 50% Tam feet at safer Ie Ua Bs 50% seam Fare a safe aE (D) aan faoer at sata 1 () . sag dau Bite Prrafeafian 8 faa steed & wary a Peale (A) Seatta sitet Bw sie (© whiten siigact z (A) Suet ar fire (0 Sen a SUSAN a - 16. daa Bie a aa PF gus Kes wa afe - THP Sra aro a Hf nega U8 TAGE PE 8 3 (ay res tt Aeon Ea ES) (B) smrerenftras arerar Ae-sarae (©) sate att % fore wap afer ea Prete Fare ‘ay aad eaagirin Bite am (A) Sart ara 16.FIR Ray ga ratte seats ompftal at @ 106 oO 20 TS) La ut Tax Credit and Value of Sy yf Sea BITC (Input Tax Credit) : Se . stead & srarfa tltea 2 (ae 8 Se a 24 worn on ome ot re may g atevcatt & fore ax feet re &t at ae wr ea a (© 7 80 16 (2) % seria Pike at S ym ae (0) ste wh aa) 2 ates safe te eet Sarat Sear Soar aT tr: fn Se eT eae ate: ra Ree 3 fa oa sa 8 Wee (A) Sewage a dor 3. FE (B) 7a facta a 3 fore ferme are a 2a Fr © A) at (4, tt ea a (VY) ©) (A) sR @)4%, taza 5. gag dea Bee 83 a ara dim Be (A) ats RS 180 fa (8) 5 RA ew aE 6. age Sea ARE TS fore omg eT TO ae oT A (A) 35 Bsme ©) 180 fea (¥) in + (D) ais Faro sega act fae ae 7. Seta ag Ue tar-ax aire, 2017 ma 16 (2) Sara Bee ar am 3% fee aw yO ach ae; m (os sro ft v8 es sete fo a fou SII eee eects (D) BA fore 19. ator ang fia eas 3) ee ay fa Per ar 8 (A) rer ARE AI 50% HABE (vy (B) B37 50% Siz (©) Sach rer Be (D) 7a SIE Te 50% Sy 20. aie asa At cen H says dau Hee. (A) 3 Bit & (8) Fel ore a 8 (vy (© siftrs Br ora eho (©) Set offal at ar en @ ay SE ar Poe ara Fer er ison eh (A) 057 FG Sara tof CB) wigs aay ORE Ba ET (Wy (D) Baa a shee. or SHIA Ue aT Payment and 22. Fi, ara, SES Fer Sa Ra aR a ay feren ot wear A) Serie af (B) ae wd Bite ane a ain ah (©) Wea eet ae gem (EFT) % gmt ©) site #8 faeh ot a (vy h (ay ee Sa as eet a re reer ee : (B) $e fave amet Ruta can aa Seth AFF seat (© Sain sitgter \ SURE & Tarr a Ba fA ay eh? (A) Sart & wear ae & sie faa B) act Te F 10 fa shar (©) are me 20 fea az (v7) (D) arch Te 35 15 fe & shee e re : . arte ara ore ah. ce A, 3 8a FARE ae ehh? (A) srt are a 13 artes ae Oar aea yee (©) Fee aretha & aera ong a 18 ante am Cv) BF ig (D) athe #8 ate ae : . 48 fea shee, dre wer rem: os (A) €3% aire three (8) ERs dar 3ied ORO FES170 ei Gate Oe OE Oe Aaa 39, see oe @) AMA, H.eA-02 vy) aewd. heaa-0s ©) HUA. HeA-06 feet atte Gree Rea ‘wtf 1 fen oar 2 DHEA DEA) Lea. er z02 (© tad. Hei-05 ©) FEA HA .-06 a1, Ete Ga Ge 9 Pate Rs at a we #7 (A) 8a ase baa (VY) ®) am iS aries (D) 3 wh 42, Sate So F GST & ania sayz day Bee 3 ahr a wT agg fae fever ot waa 2? (A) 3c IGST attra (B) IGST sik Cost ate (© IGST, CGST sik SGsT afrra (V) (D) SH aie et 43. Soe dH COST ovis eye dee Ae a arn Pea aca % fae fear st _ gear 2? (A) CGST aa Sac (8) CGST att. 1GST afi (v7) (© CGST, IGST sit sGsT area (D) Si aig ae 44. 33 ca SOSTS ania erug dan Rte 3 ahaa hn Pre aka & faeg faen or gam 22 (A) Sac SGST afer (B) SGST sit IGST afr (7) (O SGST, IGST & CGst afra(D) eri AE =e 45. Sake sae H os & ame ory ae Hite 3 awe dy ayaa a Gras &g fara wer fear arem— i (A) 241 IGST aera (B) first for IGST and then for CGST (O first for IGST, then for CGST or SGST/UGST as per the choice ofthe dealer (¥) (D) first for IGST and then for SGST/UGST. 46. “Salee aon FH Cost Fano sae dau Bez & areas ve ars at ‘rad &q Fae Sen fear ae: f (A) for CGST only (8) fist for CGST and then for IGST (V7) oO fst for COST then for IGST and balance for SGST/UTGST. (D) None of the above es ay Al, 5 WAH oat Ba ha 47. a eter 3c © (8) SE 25 Beeqs, TEER TT (MCQ) (© ae ates A ogfea/ TE TH (p) sete FHT) . Shea. ra wa A ers A ar A ae (a) Fa AAR A Ca TET Baw, HH eT I ACY) (my Fae FARE A a a APTA Bek eR vo FRA (©) aE FA Frata el E (D) Suites # aE ae . er Aa Praha pra se a fe xB ver aT (A) 12% B)18%(%)_ (2% (0) 36% . ce wat St ge are Se a ae eT TG wT Hee # at FS TSK ae ST TG IAA HT EA a GT TET (A) 12% (B).18% (©)24% (Y)_ (D)36% é Fee enh ns a AT RT A HE TAT oH AT BCA? a acre () (B) 7 No) ORRAGT | (D) sam F 3 aE Al i eg Gi Sarat Hara 8 aeafs ate (B) aI 54 (Y). (© AAAS amet ar car sgt ee A wae aT (A) & 34 (One year) (By a Hi Two years) (© B Ae (Six months) (D) FERE HIE (Eighteen months) . amit & aa at eiga St ais 4 thal? (A) 6% 8 ae AE CY) (© 18% & sift ET eee areeh a STATA TT ema PTAA ET TT (A) 60 Feat (60 days) (Y) (B) 90 Frail (90 days) . (©) 120 feat (120 days) (D) 180 Feat (180,days) g i 120 ct aL, ANTES, @)t 5,000 8A e Dae ASA Eeiy NA Wana 10 aK ae X OU . We ANE Ft FR agg YH Hy, FC Hen Wa ey ToC gO (©) WHE AG (0) Eg ag ATM Ne AT AW a Wheat at ay A Tr) WW a SONU SEC (0) 10 aster SPT OT Natt We OF Uithine cnn St Se REE Nant are NH MINE may A) Bt eRe YOY) (YY A yong Cag AD) ayn AE a ahy ett NYT AY on (A) Sime ae Dare XY eye RT (Doe BS. aa at AREAL Cu?) 8) Mier ae AI Stet ae veut wet aahat AO SO FRR te We ae a) mth Fa Weng ae (YE) (yy ae 67 BRT eae NFA a aT aD ny (A) Nia $7 (7) (0) Wr $6 (Cc) wru 5g (D) wu sa 5S. SUNN. ENT a. pI WEL a (A) Beit sondern a) HORT AC (B) Sever ARAL AG Nae (©) Senta!) H aEMVE for: av ATT a (D) Ga a Ye 8B a9} Wn a yn (©) QRow (D) vden HL aby aa 1 PHU HE THA SH aaa (D) ayia an