B.A. LL.B. (Semester IX) (CGPA) Examination Nov/Dec-2018
PRINCIPLES OF TAXATION LAW
Time: 2½ Hours
Max. Marks: 70
Instructions: All questions are compulsory. Figures to the right indicate full marks.
Q.1
Multiple choice questions:
14
Section of CGST 2017 Act defines location of the supplier of services.
Section 2
Section 2
Both a and b
None of the above
Section 54 of CGST Act dealt with
Refund of tax
Interest on delayed refunds
Both a and b
None of the above
Section of MGST 2017 Act provides amendment of registration.
Section 28
Section 30
Section 32
None of the above
Section 7 of IGST Act 2017 states that Subjected to section 10, supply of goods, where the location of the supplier and the place of supply are in shall be treated as a supply of goods in the course in inter-State trade or commerce.
Two different States
Two different Union territories
A State and a Union territory
All the above
are exempted from income tax.
Daily allowance to M.Ps and M.L.A's
Scholarship for Education
Agricultural Income
All the above
The term 'Person' includes under Income Tax Act.
Z
Firm
A local Authority
A and B
None of the above
are allowed as deduction under the Profits and gains of Business or Profession.
Expenditure or scientific research
Acquisition of patents and copyrights
Site restoration fund
All the above
Income tax is
Direct tax
Indirect tax
Fee
None of the above
GST is multi-stage value added tax on consumption of
Goods
Service
Both a and b
None of the above
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SLR-HJ-73
10) A supplier of is mandatorily required to issue a tax invoice.
Goods
Service
Both
All the above
11) Time and Value of Supply is provide under
Income Tax Law
GST Law
Both a and b
None of the above
12) Generally, transfer of capital asset like building, land etc which is held by the assessee more than 36 months immediately preceding the date of its transfer and got
Long-capital gain
Short-capital gain
Both a and b
None of the above
13) GST dual tax is
Indirect tax
Direct tax
Fee
None of the above
14) Zero rated supply is provided under of Integrated Goods and Services Tax Act,
Section-16
Section-7
Section-8
Section-9
Q.2
Answer any 4 of following questions.
16
Tax avoidance and Tax evasion.
Income from other sources.
Fundamental principles of taxation.
Income under Income Tax Act.
Levy of Tax, and exemption from Tax under CGST.
Tax invoices, credit and Debit notes under CGST.
Q.3
Answer any 2 of following questions.
12
Explain provisions of income chargeable under profits and gains of business and profession.
Constitutional provisions of Taxation 101 Amendment to Constitution of India.
Levy, collection and refund of tax Integrated Goods and Services Tax Act.
Composition scheme for small trader under CGST.
Q.4
Answer any 1 of following questions.
14
Explain the deductions provisions under income tax laws in India.
Explain the provisions of registration under State GST.
Q.5
Answer the following question.
14
Explain the Salient features of GST laws in India.