Indirect Tax Laws Important Questions 2025 [Gauhati University BCom 6th Sem. Hons CBCS]

Gauhati University B.Com 6th Semester Indirect Tax Laws Important Questions 2025: Are you preparing for the B.Com 6th Semester Indirect Tax Laws exam under Gauhati University? You're in the right place! This subject plays a crucial role in understanding the structure and application of indirect taxes in India, especially GST (Goods and Services Tax). With exams approaching, it's essential to focus on the most important and frequently asked questions to streamline your revision. In this blog post, we’ve compiled a list of Important questions for 2025 based on previous years' trends, latest syllabus coverage, and expert analysis—helping you study smarter and score better.

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Gauhati University BCom 6th Sem. Hons
Indirect Tax Laws Important Questions 2025

Unit 1: Introduction to Indirect Tax Laws

Short Answer Questions (1 mark each)

Fill in the blanks / True or False / Define briefly:

1. VAT is a type of ______ Tax. (GU BCom 2024)

2. ______ was the first country to introduce a Value Added Tax System. (GU BCom 2024)

3. Central Excise duty is levied and collected by ______. (GU BCom 2024)

4. Excise duty is a form of direct tax. (True/False) (GU BCom 2024)

5. GST is a ______-based tax on consumption of goods and services. (GU BCom 2018)

6. India is the first country in the world to introduce dual GST. (True/False) (GU BCom 2018, 2024)

7. The final burden of every indirect tax falls upon the _______. (GU BCom 2023)

8. GST has removed the ______ effect of taxes. (GU BCom 2022)

9. GST is collected at multiple stages. (True/False) (GU BCom 2023)

10. The Assam VAT Act, 2003 came into effect from 1st day of May, 2005. (True/False) (GU BCom 2022)

Define the Following (2 marks each)

1. Define "Indirect Tax." (GU BCom 2019)

2. Write the meaning of Taxpayer Identification Number (TIN). (GU BCom 2013)

3. What is VAT? (GU BCom 2024)

4. Explain the basis of valuation of petroleum products for VAT levy. (GU BCom 2024)

5. Write two objectives of Value Added Tax (VAT). (GU BCom 2013, 2016)

6. Write the meaning of "Aggregate Turnover" under GST. (GU BCom 2022)

7. Mention two commodities outside the scope of GST. (GU BCom 2018)

Short Notes (5 marks each)

1. Concepts and general principles of VAT. (GU BCom 2024, 2023)

2. Write a short note on the cascading effect of indirect taxes. (GU BCom 2023)

3. Explain the history of indirect taxes in India. (GU BCom 2024, 2023, 2019)

4. Features of Value Added Tax (VAT). (GU BCom 2017, 2014)

5. Persons exempted from registration under VAT. (GU BCom 2013)

Long Answer Questions (10 marks each)

1. Describe the history of indirect taxes in India and its evolution into GST. (GU BCom 2024, 2023, 2019)

2. What is the concept of VAT? Discuss its general principles and advantages. (GU BCom 2024, 2017)

3. Explain the salient features of GST and how it differs from VAT. (GU BCom 2023, 2017)

4. State the procedure for registration under VAT and its importance. (GU BCom 2014, 2015)

5. Discuss the objectives and advantages of implementing GST in India. (GU BCom 2018, 2023)

6. Explain the importance of Taxpayer Identification Number (TIN) and its role in VAT. (GU BCom 2013, 2015)

Unit 2: Central Excise

Short Answer Questions (1 mark each)

Fill in the blanks / True or False / Define briefly:

1. Central Excise duty is levied and collected by _______. (GU BCom 2022)

2. Excise duty is levied on the manufacturer of excisable goods in India. (True/False) (GU BCom 2013, 2016)

3. Central Excise duty is levied by the ______ Government. (GU BCom 2016)

4. Write the meaning of "Factory" as per the Central Excise Act, 1944. (GU BCom 2014, 2024)

5. Define "Manufacturer" under the Central Excise Act. (GU BCom 2015, 2022)

6. The Central Excise Act, 1944 applied to whole of India other than Jammu and Kashmir. (True/False) (GU BCom 2017)

7. Basic Excise duty is also known as ______. (GU BCom 2013)

8. Write any two limitations of excise duty. (GU BCom 2023)

9. Mention two conditions needed to recognize an article as "goods" for excise duty purposes. (GU BCom 2014)

10. Write the meaning of "Excisable goods" as per the Central Excise Act. (GU BCom 2014, 2015, 2016)

Define the Following (2 marks each)

1. What is "Special Excise Duty" under the Central Excise Act? (GU BCom 2016)

2. Write the meaning of "Dutiable goods." (GU BCom 2013, 2015)

3. Define "Place of Removal" as per the Central Excise Act. (GU BCom 2024)

4. What is meant by "Value of Excisable Goods"? (GU BCom 2016, 2024)

5. Write the meaning of "Valuation under Central Excise." (GU BCom 2017)

Short Notes (5 marks each)

1. Different types of excise duties under the Central Excise Act. (GU BCom 2015, 2016)

2. Procedure for registration under the Central Excise Act. (GU BCom 2014, 2015, 2024)

3. Basic requirements for levy of Central Excise on excisable goods. (GU BCom 2016, 2014)

4. Write a note on the scope of the Central Excise Act. (GU BCom 2017)

5. Describe the procedure for valuation of excisable goods. (GU BCom 2016, 2024)

Long Answer Questions (10 marks each)

1. Discuss the basic requirements for the levy of Central Excise on excisable goods. (GU BCom 2016, 2014)

2. Explain the procedure for the payment of excise duty under the Central Excise Act. (GU BCom 2013, 2015)

3. Describe the provisions of registration under the Central Excise Act. (GU BCom 2024, 2015)

4. Write the meaning of "Sale" and "Purchase" under the Central Excise Act. Discuss the persons requiring registration under this Act. (GU BCom 2013)

5. Explain the valuation procedure for excisable goods under the Central Excise Act. (GU BCom 2024, 2016)

6. Discuss the duties and powers of excise officers under the Central Excise Act. (GU BCom 2014, 2023)

Unit 3: Customs Law

Short Answer Questions (1 mark each)

Fill in the blanks / True or False / Define briefly:

1. Customs duty is levied on the manufacture of excisable goods in India. (True/False) (GU BCom 2022)

2. ______ area means the area of a custom station. (GU BCom 2022)

3. Define the term "Territorial Waters of India." (GU BCom 2024, 2022)

4. What is "Import Duty" as per the Customs Act, 1962? (GU BCom 2016)

5. What is meant by "Export Goods" under the Customs Act, 1962? (GU BCom 2014, 2024)

6. Prohibited goods cannot be exported. (True/False) (GU BCom 2024)

7. Mention the meaning of "Baggage" under Customs Law. (GU BCom 2023)

8. Write the general rate of basic customs duty on non-agricultural goods. (GU BCom 2017)

9. What is "Countervailing Duty" under the Customs Act? (GU BCom 2022)

10. Safeguard duty is levied to protect ______ from serious injury caused by imports. (GU BCom 2024)

Define the Following (2 marks each)

1. Define "Prohibited Goods" under the Customs Act, 1962. (GU BCom 2013, 2016)

2. Write the meaning of "Coastal Goods" as per the Customs Act. (GU BCom 2013, 2015)

3. What is meant by "Customs Area"? (GU BCom 2014, 2016)

4. Define "Bill of Entry" as per Customs Law. (GU BCom 2015)

5. Write the meaning of "Import Manifest" under Customs Law. (GU BCom 2016)

6. What is "Anti-Dumping Duty" under the Customs Act? (GU BCom 2024)

7. Define "High Seas" as per Customs Law. (GU BCom 2024)

Short Notes (5 marks each)

1. Write a note on the duties of customs officers under the Customs Act. (GU BCom 2016, 2014)

2. Explain the concept of "Safeguard Duty" under Customs Law. (GU BCom 2024)

3. Describe the procedure for clearance of imported goods for home consumption. (GU BCom 2013, 2015)

4. Write short notes on:

1. Prohibited Goods (GU BCom 2014, 2016)

2. Baggage (GU BCom 2024, 2023)

3. Coastal Goods (GU BCom 2016, 2024)

5. Explain the different types of customs duties under the Customs Act. (GU BCom 2015, 2023)

Long Answer Questions (10 marks each)

1. Explain the procedure for the clearance of imported goods for home consumption under the Customs Act. (GU BCom 2013, 2016)

2. Describe the objectives and scope of the Customs Act, 1962. (GU BCom 2016, 2014)

3. Discuss the duties of customs officers under the Customs Act. (GU BCom 2014, 2016)

4. Explain the provisions of the Customs Act regarding exemptions from custom duty. (GU BCom 2024)

5. Describe the history of customs duty in India. (GU BCom 2016, 2024)

6. Explain the types of customs duties, including Countervailing Duty and Anti-Dumping Duty, under the Customs Act. (GU BCom 2022, 2024)

7. Write a comprehensive note on "Territorial Waters" and "High Seas" under the Customs Act. (GU BCom 2024)

8. Discuss the procedure for export of goods under Customs Law. (GU BCom 2017)

Unit 4: Structure of GST in India

Short Answer Questions (1 mark each)

Fill in the blanks / True or False / Define briefly:

1. GST is a ______-based tax on consumption of goods and services. (GU BCom 2018) 

2. GST in India was introduced from _______. (GU BCom 2022)

3. GST has removed the ______ effect of taxes. (GU BCom 2022)

4. India adopts a ______ GST model. (GU BCom 2023)

5. GSTIN is a ______-digit alphanumeric number. (GU BCom 2024)

6. The authority to modify GST rates on goods and services lies with the GST Council. (True/False) (GU BCom 2018)

7. Write the full form of CGST, SGST, and IGST. (GU BCom 2019)

8. Mention any two commodities outside the scope of GST. (GU BCom 2018)

9. GST Council is responsible for resolving disputes related to GST. (True/False) (GU BCom 2023)

10. GST has been projected as "One Nation, One Tax." (True/False) (GU BCom 2022)

Define the Following (2 marks each)

1. Define "GST Network (GSTN)." (GU BCom 2019, 2022)

2. What is "Aggregate Turnover" under GST laws? (GU BCom 2022)

3. Write the meaning of "Input Tax" and "Output Tax." (GU BCom 2019)

4. What is "Place of Supply" under GST laws? (GU BCom 2023)

5. Mention the objectives of GST implementation in India. (GU BCom 2018, 2024)

6. Define "Dual GST Model" and its components. (GU BCom 2022)

7. What are "Zero-Rated Supplies" under GST? (GU BCom 2018)

Short Notes (5 marks each)

1. Discuss the main features of the GST Act. (GU BCom 2018, 2023)

2. Write a note on the structure and functions of the GST Council. (GU BCom 2017, 2023)

3. Explain the concept of "Dual GST Model" with examples. (GU BCom 2023)

4. Mention the taxes subsumed under GST. (GU BCom 2018, 2019)

5. Write a note on "GST Network (GSTN)" and its importance. (GU BCom 2019)

6. Discuss the advantages of GST for businesses. (GU BCom 2019, 2023)

Long Answer Questions (10 marks each)

1. Discuss the history of GST in India and its evolution as a tax reform. (GU BCom 2024, 2023, 2019)

2. Explain the advantages of GST for stakeholders, including businesses and consumers. (GU BCom 2023, 2018)

3. Describe the dual GST model and the division of tax between the Centre and States. (GU BCom 2022, 2023)

4. Write a comprehensive note on commodities kept outside the scope of GST. (GU BCom 2018, 2024)

5. Discuss the role of the GST Council in GST implementation and its decision-making process. (GU BCom 2017, 2023)

6. Explain the meaning and significance of "Place of Supply" under GST laws. (GU BCom 2023, 2018)

7. What are the taxes subsumed under GST? Explain the rationale behind this subsumption. (GU BCom 2019, 2024)

8. Write a detailed note on the GST Network (GSTN), its structure, and its functions. (GU BCom 2022, 2019)

Unit 5: Registration, Levy, and Collection of Tax under GST.

Short Answer Questions (1 mark each)

Fill in the blanks / True or False / Define briefly:

1. GSTIN is a ______-digit alphanumeric number. (GU BCom 2024)

2. GST threshold limit for registration in North Eastern states is ______. (GU BCom 2018)

3. A person without GST registration can claim input tax credit. (True/False) (GU BCom 2022)

4. Tax invoice under GST must include ______ as a mandatory detail. (GU BCom 2023)

5. The composition scheme under GST is applicable to taxpayers with turnover up to ______. (GU BCom 2019)

6. Write the meaning of "Tax Invoice" as per GST laws. (GU BCom 2018)

7. Registration under GST is ______ for businesses crossing the prescribed threshold turnover. (True/False) (GU BCom 2022)

8. Persons not liable for GST registration include ______. (GU BCom 2018)

9. GST refunds can be claimed on ______ supplies. (GU BCom 2019)

10. Mention two conditions for availing input tax credit under GST. (GU BCom 2022)

Define the Following (2 marks each)

1. Define "Tax Invoice" under GST laws. (GU BCom 2018, 2022)

2. Write the meaning of "Composition Scheme" under GST. (GU BCom 2024)

3. Mention the documents required for GST registration. (GU BCom 2019)

4. What is the threshold limit for GST registration in India? (GU BCom 2018, 2023)

5. Define "Input Tax Credit" and explain its eligibility conditions. (GU BCom 2022)

6. What is "Deemed Registration" under GST? (GU BCom 2023)

7. Mention the refund process under GST for unutilized input tax credit. (GU BCom 2019)

Short Notes (5 marks each)

1. Write a short note on the procedure for GST registration. (GU BCom 2024, 2022)

2. Explain the advantages of GST registration for businesses. (GU BCom 2019)

3. Write a note on "Tax Invoice" and its significance in GST. (GU BCom 2018, 2023)

4. Describe the composition scheme under GST, including its conditions and benefits. (GU BCom 2024)

5. Explain the process of claiming input tax credit under GST laws. (GU BCom 2022)

Long Answer Questions (10 marks each)

1. Explain the eligibility and conditions for availing input tax credit under GST. (GU BCom 2024, 2022)

2. Describe the process of GST registration, including persons liable for registration and documents required. (GU BCom 2024, 2023)

3. Discuss the threshold limits for GST registration and the concept of compulsory registration. (GU BCom 2018, 2023)

4. What is the composition scheme under GST? Discuss its advantages and conditions for opting. (GU BCom 2024, 2019)

5. Explain the procedure for claiming GST refunds, including cases where refunds can be claimed. (GU BCom 2019, 2024)

6. Write a detailed note on the meaning and procedure of "Tax Invoice" under GST laws. (GU BCom 2018, 2023)

7. Discuss the concept of "Deemed Registration" under GST and its implications. (GU BCom 2023)

8. Explain the different rates of GST applicable to goods and services. (GU BCom 2019, 2023)

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