In this Post we have Uploaded 2022 Rabindranath University Hojai , Indirect tax laws Question Paper 2022, B.Com 6th Sem. which Can be Very Useful For Your RTU B.Com 6th Sem Sessional or Final Examination.
2022
INDIRECT TAX LAWS
(HONOURS)
Paper 6-2
(Indirect Tax Laws)
Full Marks: 80
Time: 3 hours
The figures in the margin indicate full marks for the questions.
1.Fill in the blanks: 1×5-5
(a) Excise duty is a type of_______.
(b) Custom duty refers to the tax levied on goods when they are moved across_____.
(c) Excise duty is imposed on______of goods in India.
(d) GST is_____ abased tax.
(e) GSTN stands for_____.
2. State True or False:
(a) GSTR means Goods and Service Tax Revenue.
(b) IGST is collected by State Govt.
(c) ADD stands for Anti Dumping Duty.
(d) SAD means Special Additional Duty.
(e) State Govt. has the emergency power to increase Excise Duty:
3. Answer any five: 2x5=10
(a) What is Service Tax?
Or
What is an E-Way Bill ?
(b) What do you mean by CVD? Mention two benefits of GST.
(d) Write two differences between Bill of Supply and Tax Invoice.
(e) What are the various types of VAT ?
(f) What are the Zero Rated Supply under GST ?
4.Write short notes on: (any four) 5x4=20
(a) Aggregate Turnover
(b) Place of Business
(c)Composition Scheme/Casual Taxable Person
(d) Dumping/Duty Drawback
(e) Shipping Bill/SEZ
(f) Bill of Entry/Baggage
5. Answer any four: 10x4=40
(a) What is GST Council? How is it formed? Write its five functions. 2+3+5=10
Or
What do you mean by GSTN ? What are its features and objectives?
(b) Write five features and five principles of VAT. 5+5=10
(c)Write merits and demerits of Excise Duty. 5+5=10
(d) Write the five objective of custom duty. Mention the various central and state taxes subsumed under GST.
(e) Mention the procedure for registration under GST.
(f) Write various differences between Direct Taxes and Indirect Taxes.
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