SYMBIOSIS CENTRE FOR DISTANCE LEARNING (SCDL) Subject: Indirect Taxation. 2. Write a short note on Permanent Account Number (PAN).

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1 Sample Questions: Section I: Subjective Questions 1. Write a short note on GST. 2. Write a short note on Permanent Account Number (PAN). 3. Discuss in brief 'Charging Tax under Goods and Service Tax'. 4. What is a duly stamped instrument according to the Indian Stamp Act, 1899? 5. What is the penalty for refusing to be X-rayed in accordance with the order made by a Magistrate under the Customs Act, 1962? 6. What are the main objectives of the Industries (Development &Regulation) Act, 1951? 7. Define the term Good under Customs Act. 8. Write a short note on VAT. Section II: Objective Questions Multiple Choice Single Response 1. "Warehouse" means 1] Public warehouse appointed 2] Manufacturer's godown 3] Unlicensed private warehouse 4] Household store 2. Once the bill of entry is returned to the importer for payment of duty, the importer has to pay the import duty under sub-section (1) within 1] 2 days excluding holidays 2] 5 days excluding holidays 3] 7 days excluding holidays

2 4] 10 days excluding holidays 3. Which one of the following services is a "reverse charge"? 1] Mutual Fund distributors services 2] Management consultancy services 3] Telecommunication services 4] Information Technology services 4. Abbreviate ITC for the purpose of VAT. 1] Input Tax Code 2] Input Tax Credit 3] Initial Tax Credit 4] In-house Tax Credit 5. Cenvat Credit is not applicable if the following goods are purchased as input: 1] Light Diesel oil 2] Steel products 3] Plastic products 4] Wood products 6. Interest on delayed payment of duty shall not exceed 1] 10% per annum 2] 18% per annum 3] 24% per annum 4] 36% per annum 7. As per Section 146A of the Customs Act, any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, may, subject to the other provisions of this section, appear through an 1] Authorised representative 2] Person who has been dismissed or removed from Government service

3 3] Person who has become an insolvent 4] A member of the Indian Customs and Central Excise Service - Group A and has retired not more than a year ago 8. Due date of payment of service tax for the month/quarter ending 31st March is 1] 31st March 2] 5th day of the month immediately following March 3] Within 90 days from 31st march 4] 25th of March 9. Products, which are proposed to be part of GST but on which additional excise would also be charged 1] Tobacco products 2] Petroleum products 3] Products containing alcohol 4] Products made out of steel 10. Goods specified under Standards of Weights and Measures Act, 1976 as well as in the notification issued by the Government of India along with rate of abatement can be assessed under 1] Maximum Retail Price 2] Transaction Value 3] Retail Price 4] Whole Sale Price Multiple Choice Multiple Response 11. The principal consumption taxes that the GST is proposed to replace are: 1] Central Excise 2] Service tax 3] State VAT 4] Income tax 12. Basic objectives of GST introduction is to establish a tax system that would be: 1] Economically efficient

4 2] Simple in administration 3] Distributionally attractive 4] Have multiple tax as revenue source to government 13. The exemption on the gross amount of service value, as charged by tour operator and taken for calculation of service tax, would be: 1] In case of package tours, exemption is provided to the extent of 60% of service tax. 2] Services provided to specified diplomatic mission are exempted from service tax. 3] Any other facilities other than accommodation provided in relation to such tour are included. 4] State roadways corporations are not covered under the service tax. 14. Commissioner Customs has power to order search of suspected persons in certain other cases other than specified under Section 100 of Chapter 13 of Customs Act for goods. The goods are defined as: 1] Gold 2] Diamonds 3] Manufactures of gold or diamonds 4] Footwear 15. All imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Commissioner of Customs until 1] They are cleared for home consumption 2] They are warehoused 3] They are transshipped 4] They are the stolen 16. The proper officer of customs has power to search the following suspected persons entering or leaving India: 1] Any person who has landed from or is about to board or is on board any vessel within the Indian customs waters

5 2] Any person who has got out of or is about to get into or is in, a vehicle, which has arrived from or is to proceed to any place outside India 3] Any person in a customs area 4] Any person who is a citizen of India 17. A refund claim for service tax can be filed if it complies with the terms such as: 1] Application in the prescribed form is made to the Assistant/Deputy Commissioner of the Central Excise 2] Application is filed before the expiry of one year from the relevant date, i.e., date of payment of service tax 3] Accompanied by the necessary proof that the tax has been borne by the applicant 4] Service tax assessed is more than the tax already paid by the assessee 18. Place of business includes: 1] A warehouse, godown or other place, where a dealer stores his goods 2] Any place where the dealer keeps his books of accounts 3] A residence of the dealer 4] A reserved forest Fill in the Blanks 19. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of. 1] Department of Excise 2] Manufacturer 3] Chartered A 4] Any office 20. As per Section 140 of the Customs Act, if the offence is committed by a company, every person who was would be deemed to guilty of the offence. 1] Present 2] In charge

6 3] Employed 4] Employed but retired 21. The facility of e-payment of service tax has been introduced from the year 1] ] ] ] Taxes paid against CGST are proposed to be allowed as. 1] Input tax credit against CGST 2] Input tax credit against SGST 3] Input tax credit against Service tax 4] Input tax credit against Central excise 23. As per section 127E of the Customs Act, the has power to reopen completed proceedings. 1] Settlement commission 2] Board 3] Proper officer 4] Commissioner Customs 24. Valuation Audit can be ordered only with the prior approval of. 1] Superintendent of Central Excise 2] Chief Commissioner of Central Excise 3] Assistant or Deputy Commissioner of Central Excise 4] Joint Commissioner of Central Excise 25. An application for registration under central excise law is required to be made in. 1] Form A-l 2] Form B-1

7 3] Form CT-1 4] Form ARE An application for refund of export duty is made before the expiry of months, from the date on which the proper officer makes an order for the clearance of the goods. 1] 2 2] 3 3] 4 4] As per the Coffee Act, 1942, means the period of twelve months beginning with the first day of July and ending with the thirtieth day of June following. 1] Year 2] Evaluation period 3] Cultivation time 4] Calendar 28. All warehoused goods shall be subject to the control of the. 1] Commissioner Customs 2] Asst. Commissioner Customs 3] Warehouse owner 4] Proper officer State True or False 29. "Dutiable goods" means any goods, which are chargeable to duty and on which duty has not been paid. 30. Interest on delayed refunds under sub-section (2) of section 27 of Customs Act is paid for delays beyond 3 months. 31. As per Section 145 of the Customs Act, the owner has to perform operations incidental to compliance with customs law.

8 32. The Beedi Workers Welfare Cess Act, 1976 is to provide for the levy and collection, by way of cess, a duty of excise on manufactured beedis. 33. The list of records needed to be maintained is not provided in the Service Tax Rules. 34. All excisable goods are dutiable goods. 35. Generally in GST, system exports are zero rated. 36. Assistant Commissioner of Customs has the authority to cancel the license of a warehouse for dutiable goods storage. 37. Only the general provisions and procedures applicable to the 'Manufactured Products' have been incorporated in The Central Excise Manual. 38. Under the composite scheme, a dealer can pass on credit by issuing a supplementary invoice Match the Following 39. 1] Section 125 of Customs Act 2] Section 126 of Customs Act 3] Section 127 of Customs Act 4] Section 123 of Customs Act 1] Option to pay fine in lieu of confiscation 2] On confiscation, property to vest in Central Government 3] Award of confiscation or penalty by customs officers not to interfere with other punishments 4] Burden of proof in certain cases 5] Adjudication of confiscations and penalties 6] Confiscation of sale-proceeds of smuggled goods 40. 1] Activity 1] Import or export 2] Advance ruling 2] Regarding the liability to pay duty 3] Applicant 3] A joint venture in India 4] Authority 4] Authority for Advance Rulings constituted under section 28F 5] The Chairperson of the Authority 6] Member of the Authority and includes the Chairperson 41. 1]Advertisement 1] Any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas

9 2] DAVP 2] Directorate of Audio & Visual publicity 3] Courier Agency 3] Commercial concern engaged in the door to door transportation of time sensitive documents, good or articles utilising the services of a person 4] Tour operators tours by any mode of transport 5] Fees charged for still or motion, laser, fluorescent or aerial photography and processing and developing films, enlargement or reduction of photography and implementing photography trice 6] Science and Technology Entrepreneurship Park 42. 1] Power to declare places to be warehousing stations 2] Entrustment of functions of Board and customs officers on certain other officers 3] Appointment of officers of customs 4] Power to approve landing places and specify limits of customs area 1] CBEC 2] Central Government 3] Central Board of Excise and Customs 4] The Commissioner of Customs 5] Board 6] The Commissioner of Police