HeyArtha HeyArtha

CA Intermediate Taxation - Goods and Services Tax MCQ tests

Group 1January 2027 attempt15 marks30 minutesNo negative marking

Paper formats

Chapters covered

Practice tests

Answer keys

Every question with the correct answer, the working behind it and the authority it rests on.

About this paper

The Taxation paper of CA Intermediate Group 1 has an Income-tax Law section and a Goods and Services Tax section. This page covers the GST section on its own. The questions apply the CGST Act 2017, the IGST Act 2017 and the CGST Rules, as amended by the Finance Act 2025, with notifications and circulars effective up to 28 February 2026, for the January 2027 attempt. The chapters covered are supply and the charge on it, place and time of supply, the value of supply, registration, input tax credit, tax invoices, e-way bills, payment of tax, deduction at source, returns and the records to keep. Each test carries 15 marks in 30 minutes with no negative marking.

Tests here: 15 tests, 120 questions in all, 8 questions in 3 case scenarios in each test, 30 minutes and 15 marks each, no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and an explanation for every question.

Law and standards used: CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, notifications and circulars effective up to 28 February 2026.

Questions people ask

What does this section cover?

The Goods and Services Tax section of the CA Intermediate Group 1 Taxation paper, written for the January 2027 attempt. The 8 questions sit in 3 case scenarios and draw on supply and its charge, place and time of supply, the value of supply, registration, input tax credit, tax invoices, e-way bills, payment of tax, deduction at source, returns and the records a registered person keeps.

Which law applies to these tests?

The CGST Act 2017, the IGST Act 2017 and the CGST Rules as amended by the Finance Act 2025, with notifications and circulars effective up to 28 February 2026. The content is dated 31 October 2026 and the tests are written for the January 2027 attempt. After you submit, each answer comes with the provision it turns on.

How long is each test and how is it marked?

Each test runs for 30 minutes and carries 15 marks. Seven questions are worth 2 marks each and the last one is worth 1 mark. There is no negative marking, so a wrong answer costs you nothing. The question palette shows which questions are answered, marked for review or still to be visited.

How do I get a certificate?

Sit the test in exam mode. When you submit, the result page shows your score, the tier you land in, the time you took and a breakdown by chapter and by difficulty, and the certificate carries your name, the test title, the paper, the attempt and your score, ready to download as a PNG or a PDF. Practice mode does not produce a certificate.

Practice test by HeyArtha. Not issued by or affiliated with ICAI.