CA Inter Taxation - GST MCQ Test 8

This practice test covers Goods and Services Tax (GST) for CA Intermediate Group 1 students preparing for the January 2027 attempt. It carries 15 marks in 30 minutes across 8 questions in case scenarios examining Chapter 6 - Time of Supply, Chapter 7 - Value of Supply, Chapter 10 - Tax Invoice, Credit and Debit Notes.

This paper carries 15 marks across 8 questions arranged in 3 case scenarios covering Chapter 6 - Time of Supply, Chapter 7 - Value of Supply, Chapter 10 - Tax Invoice, Credit and Debit Notes, Chapter 12 - E-Way Bill, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source. Seven questions carry 2 marks each and one question carries 1 mark.

The time limit is 30 minutes with a maximum score of 15 marks. There is no negative marking for incorrect answers. The entire test is evaluated at the end of the submission.

The test applies the CGST Act 2017, IGST Act 2017, and CGST Rules as amended by Finance Act 2025, with notifications and circulars effective up to 28 February 2026, applicable for the January 2027 examination attempt.

The questions are drawn from Chapter 6 - Time of Supply, Chapter 7 - Value of Supply, Chapter 10 - Tax Invoice, Credit and Debit Notes, Chapter 12 - E-Way Bill, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source, focusing on practical application of supply rules, place of supply, value of supply, input tax credit conditions, and compliance provisions.

No. This is a practice test created by HeyArtha to help CA Intermediate students practice timed examination questions. It is not issued by or affiliated with ICAI. Questions are prepared with AI tools and cross-checked by independent solvers; they are not reviewed by a Chartered Accountant.

No sign-up or registration is required. You can start the test immediately, and your answers are evaluated in your browser with no personal data stored on our servers.

Yes, each case scenario provides a realistic business fact pattern with detailed transactions, asking you to determine GST liability, time of supply, eligibility of input tax credit, or registration obligations.

Yes. Upon submitting the test, you will see a detailed review with the correct answer, comprehensive explanation, statutory citations, and full step-by-step numerical workings for every question.