Essential GST Quiz: Key Facts and Concepts Quiz

Challenge yourself with easy multiple-choice questions covering the basics of Goods and Services Tax (GST) in India, including key terms, dates, and important figures.

1. GST Full Form

   What is the full form of GST?

   1. Global Service Tax
   2. Goods Supply Tax
   3. Goods and Services Tax
   4. General Sales Tax

   Explanation: The correct answer is 'Goods and Services Tax,' which is the official full form of GST. The other options use similar words but are incorrect or incomplete representations of the GST acronym.

2. First Country with GST

   Which country introduced GST first?

   1. France
   2. Australia
   3. India
   4. Germany

   Explanation: France was the first country to introduce the Goods and Services Tax. India, Australia, and Germany adopted GST or similar systems later; these distractor options are incorrect.

3. GST Launch Date in India

   When did GST come into effect in India?

   1. 2nd October 2016
   2. 5th June 2015
   3. 1st July 2017
   4. 1st January 2018

   Explanation: GST was implemented in India on 1st July 2017. The other dates do not align with the official start of GST in the country.

4. State First Implementing GST

   Which state first introduced GST in India?

   1. Assam
   2. Tamil Nadu
   3. Gujarat
   4. Maharashtra

   Explanation: Assam was the first Indian state to implement GST. The other states listed applied GST later, making them incorrect choices for this specific milestone.

5. GST Council Chairperson

   Who is the current chairperson of the GST Council?

   1. Amitab Bachan
   2. Union Finance Minister
   3. Arun Jetley
   4. Nirmala Sitaraman

   Explanation: Nirmala Sitaraman is the current chairperson; 'Arun Jetley' was a previous chairperson, 'Union Finance Minister' is a title but not a specific person, and 'Amitab Bachan' is unrelated to this position.

6. Type of Tax

   What kind of tax is GST?

   1. Personal income tax
   2. Wealth tax
   3. Direct tax
   4. Indirect tax

   Explanation: GST is categorized as an indirect tax, meaning it is collected from consumers indirectly via sellers. The other types (direct tax, wealth tax, and personal income tax) refer to direct taxes imposed in other contexts.

7. GST Structure in India

   How many GST structures are there in India?

   1. Three
   2. Five
   3. Four
   4. Two

   Explanation: India has a four-tier GST structure. Two and three are incorrect based on the current model, while five is an overestimation.

8. Highest GST Rate

   What is the highest GST rate in India?

   1. 18%
   2. 12%
   3. 5%
   4. 28%

   Explanation: 28% is the highest GST rate applicable in India. The other rates, 5%, 12%, and 18%, represent other GST slabs but are not the maximum.

9. GST Council Headquarters

   Where is the headquarters of the GST Council located?

   1. Mumbai
   2. Kolkata
   3. New Delhi
   4. Bangalore

   Explanation: The GST Council's headquarters is situated in New Delhi. The other cities are major Indian metros, but they are not the correct location for the GST Council.

10. GST Number Characters

    How many characters are present in a GST number?

    1. 15 digits
    2. 12 digits
    3. 20 digits
    4. 10 digits

    Explanation: A GST registration number contains 15 characters. 10 and 12 are too short, while 20 is too long compared to the official GSTIN format.