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Gauhati University Indirect Tax Laws Solved Question Paper 2022
COMMERCE
(Honors)
Paper: COM-HC-6026
(Indirect Tax Laws)
Full Marks: 80 Time:
Three hours
The figures in the margin indicate full marks for the questions.
1.Answer any ten of the following questions as directed: 1×10=10
(i) Central excise duty is levied and collected by_______.
(Fill in the blank with appropriate word/words)
Ans: Central Government/Union Government.
(ii)The Assam VAT Act, 2003 came into effect from the 1st day of May, 2005. (State whether the statement is true or false)
Ans: True.
(iii) One of the objectives of the Customs Act, 1962 is to protect the domestic industries. (State whether the statement is true or false)
Ans: True.
(iv) GST has removed the _____effect of taxes. (Fill in the blank with appropriate word/ words)
Ans: Cascading effect.
(v)A person without GST registration can collect tax.(State whether the statement is true or false)
Ans: False.
N.B: No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.
(vi) Indirect taxes are imposed on _______and services. (Fill in the blank with appropriate word/words)
Ans: Goods.
(vii) Customs duty is levied on the manufacture of excisable goods in India. (State whether the statement is true or false)
Ans: False. Customs duty is levied on the import and export of goods.
(viii) ______area means the area of a custom station.(Fill in the blank with appropriate word/words)
Ans: Customs Area.
(ix) GST was introduced in India with effect from______.(Fill in the blank with appropriate word/words)
Ans: 1st July 2017
(x) GSTIN is a unique 10-digit number. (State whether the statement is true or false)
Ans: False, GSTIN is a unique 15-digit number.
(xi) Customs duty is levied by the Government of India. (State whether the statement is true or false)
Ans:True.
(xii) France was the first country to implement GST in the year_____. (Fill in the blank with the appropriate year)
Ans: 1954
(xiii) The name of the first Chairperson of the GST Council was______.
(Fill in the blank with appropriate word/words)
Ans: Shri Arun Jaitley.
(xiv) GST network is a non-government organization.
(State whether the statement is true or false)
Ans: True.
( xv) GST has been projected as 'One Nation, One Tax'.
(State whether the statement is true or false)
Ans: True.
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