CA Inter Taxation - GST MCQ Test 1

Supply, place of supply, the charge of GST, time of supply, registration and exemptions are the six topics this practice test covers for CA Intermediate Group 1 students preparing for the January 2027 attempt. Eight questions are arranged in three short case scenarios, and you read the facts before answering the questions attached to each one. It covers Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 9 - Registration, and Chapter 5 - Exemptions from GST. The situations deal with gifts to an employee, a transfer between two registrations of the same company, a machine sold with installation, tax payable by an electronic commerce operator, and a health insurance contract. The paper carries 15 marks, the time limit is 30 minutes and there is no negative marking. The law applied is the CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, notifications and circulars effective up to 28 February 2026, stated as at 31 October 2026. Questions are prepared with AI tools and cross-checked by independent solvers; they are not reviewed by a Chartered Accountant.

The paper carries 15 marks and 8 questions, arranged in 3 case scenarios. Seven questions are worth 2 marks each and the last one is worth 1 mark. The scenarios deal with what counts as a supply and the rate that applies, the place and the time of supply, and registration together with an exempt supply. The time limit is 30 minutes and there is no negative marking.

The test covers Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 9 - Registration, and Chapter 5 - Exemptions from GST. The questions are set on the provisions in these chapters, including the definitions and the conditions that decide each outcome.

The questions apply the CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, notifications and circulars effective up to 28 February 2026. The law and rules are stated as at 31 October 2026. This is a practice test by HeyArtha for CA Intermediate Group 1 students preparing for the January 2027 attempt, and it is not issued by or affiliated with ICAI.

Each scenario describes a business or an individual, and the questions attached to it ask you to apply the Act to those facts. One scenario describes a company with registrations in two States that sells a machine with installation, supplies through an electronic commerce platform and receives legal services from an individual advocate. The others deal with an application for registration and with a health insurance contract.

Yes. Practice mode has no timer and shows the explanation for every answer as you work through the paper. Exam mode is the timed version of the same paper, marked once at the end, and it gives you a certificate that carries your name and your score. Either way, every question on the result screen carries a Report a mistake button.

No. There is no sign-up and no payment, and nothing about a student is stored on a server. You open the paper and answer the questions. The explanations point to the provision that decides each answer, so you can go back to the chapter and revise the part that the questions tested.

The questions are application-based and several of them need a figure, such as counting days, applying a threshold or working out a place of supply. Read the scenario carefully before each question, because the place of supply often turns on a detail such as who directed the delivery of the goods.

No. It is a practice test by HeyArtha written for CA Intermediate Group 1 students preparing for the January 2027 attempt, and it is not issued by or affiliated with ICAI. It is a set of questions written from the study material and the law as it stands, so it works as a check on your understanding of the chapters listed above.