GST Reverse Charge MCQ | GST MCQ | Best for revision

Section 9(1) creates levy where | GST certificate course | it says that where a taxable person makes taxable supply then | GST Training | supplier shall pay GST. But there are few specific supplies provided under section 9(3) where it | CA Final IDT | says in case of supply of goods or services or both recipient https://imojo.in/gstmobi| CS Professional Tax | shall pay GST instead of supplier. In those cases where supply falls in reverse charge supplier shall not get itself registered in GST instead as per section 24 of CGST Act recipient shall compulsorily get itself registered.

#Reverse_charge_on_services:

a. Import of service

b. GTA

c. Directorship service

d. Renting of motor vehicle

e. Insurance agent service

f. Legal service

g. Security service

h. Sponsorship service

i. Royalty service

j. Govt services to business entity

#Reverse_charge_on_goods

a. Cashew nuts supplied by Agriculturist

b. Bidi wrapper supplied by Agriculturist

c. Tobacco leaves supplied by Agriculturist

d. Silk Yarn supplied by Agriculturist

e. Raw cotton supplied by Agriculturist

f. Lottery supplied by Government.

g. Used vehicles supplied by Government.

h. Priority lending certificates.