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CA RAJ KUMAR MCQ GST- ITC

Chapter - 9
Input tax credit

1. Who is eligible to avail input tax credit as per section 16?

A. Taxable Person
B. Registered Person
C. Both
D. None of the above

2. As per Section 16 Input tax credit availed on the supply of goods or services or both. Such
goods or services or both should be ……………….. in the course of business or furtherance of
business.

A. Used
B. Intended to be used
C. A and B
D. A or B

3. As per Section 16 Input tax credit availed on the supply of goods or services or both. Such
goods or services or both should be used or intended to be used in…………

A. The course of business

B. Furtherance of business
C. A and B
D. A or B

4. Every registered person can avail the input tax credit on the supply of goods or services or
both and such goods or services or both should be used or intended to be used in the course
or furtherance of business. Such input tax credit shall be credited in the:

A. Bank Account of registered person

B. Electronic Credit Ledger on GST portal
C. Electronic Cash Ledger
D. None of the above
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CA RAJ KUMAR MCQ GST- ITC
5. Which Section provides the input tax credit to the registered person on the on the supply
of goods or services or both and such goods or services or both should be used or intended to
be used in the course or furtherance of business?

A. Section 15
B. Section 16
C. Section 17
D. Section 18

6. Supply of goods is received by registered person against tax invoice in lots or installments.
The registered person should be eligible to book invoice on the receipt of:

A. First Lot
B. Last Lot
C. Half of the total Lots
D. ¾ of the total lots

7. The registered person shall not be entitled to book input tax credit on the basis of which of
the following documents?

A. Tax invoice
B. Debit Note
C. Receipt Voucher
D. None of the above

8. The registered person shall not be entitled to book input tax credit on the basis of which of
the following documents?

A. Tax Invoice
B. Bill of supply
C. Debit note
D. None of the above

9. The registered person shall be eligible on the receipt of goods or services or both by

A. Himself
B. Any other person on the direction of registered person
C. Agent of the registered person
D. All of the above
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CA RAJ KUMAR MCQ GST- ITC
10. A Recipient is not eligible to avail input tax credit when recipient fails to pay to the
supplier of goods or services or both the amount of towards the value of supply within a
period of …….. days from the date of issue of invoice supplier.

A. 182 Days
B. 180 Days
C. 178 Days
D. 176 Days

11. A Recipient is not eligible to avail input tax credit when recipient fails to pay to the
supplier of goods or services or both the amount of towards the value of supply within a
period of 180 days from the date of:

A. Issue of invoice
B. Receipt of goods
C. Dispatch of goods
D. None of the above

12. A registered person is eligible to avail:

A. Depreciation on the tax component on capital goods.

B. Input tax credit on the tax component on capital goods.
C. A and B
D. A or B

13. A registered person is eligible to avail the input tax credit on the supply of goods or
services or both. What is the last date to avail such input tax credit?

A. Due date of furnishing return of month of September

B. Due date of furnishing of annual return
C. A or B Whichever is later
D. A or whichever is earlier

14. A registered person is eligible to avail input tax credit on the basis of the ……………:

A. Bill of entry under custom act,1962

B. Input Service Distributor Document
C. Debit Note
D. All of the above

15. The input tax credit should not be used for the payment of taxes when the taxes is paid
against……..
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CA RAJ KUMAR MCQ GST- ITC
A. Outward supply
B. Fraud
C. Both
D. None of the above

16. The input tax credit should not be used for the payment of taxes when the taxes is paid
against……..

A. Reverse Charge supply

B. Fraud
C. Both
D. None of the above

17. Where the goods or services or both are utilized by the registered person partially for the
business and partly for other purposes then credit shall be

A. Not Allowed
B. Fully allowed
C. Allowed proportionate to use of business
D. 50% Allowed

18. Where the goods or services or both are utilized by the registered person partially for the
taxable supplies including zero rated supplies and partly for effecting exempt supplies then
credit shall be

A. Not Allowed
B. Fully allowed
C. Allowed proportionate to taxable supplies
D. 50% Allowed

19. Which kind of institution shall have the option of availing 50% input tax credit on supply
of goods or services or both and rest 50 % shall lapse?

A. Banking Institution
B. Hospitals
C. Education Institute
D. None of the above

20. Under additional option to banking company or financial institution including NBFC how
much of eligible input tax availed by the banking co or financial institution including NBFC?

A. 25%
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CA RAJ KUMAR MCQ GST- ITC
B. 50%
C. 75%
D. 100%

21. Under additional option to banking company or financial institution including NBFC 50%
of ……….. Input tax credit is availed by the banking co or financial institution including NBFC?

A. Eligible Input Tax Credit

B. Total Input Tax Credit ( Eligible +Ineligible)
C. Ineligible Input Tax Credit
D. None of the above

22. Under additional option to banking company or financial institution including NBFC after
exercising shall remain applicable for:

A. Same Month
B. Same Quarter
C. Same Half Yearly
D. Same Financial Year

23. Additional option to banking company or financial institution including NBFC Shall not be
applicable on the supplies made by

A. Bank or financial institution including have the same PAN

B. Bank or financial institution including have the same PAN in Same State
C. Bank or financial institution including have the same PAN in Same City
D. None of the above

24. Input tax credit is not available on the supply of conveyance or motor vehicles when it is
used for:

A. Further supply of such conveyance

B. Transportation of goods
C. Transportation of Passengers
D. None of the above

25. The input tax credit is available on which of the following supply of goods or services or
both?

A. Membership of Club
B. Membership of Health Centre
C. Membership of fitness centre
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CA RAJ KUMAR MCQ GST- ITC
D. None of the above

26. A registered Person availed the following supplies from a registered person. Out of three
supplies life insurance is availed for further supply to a person. Now input tax credit is
available on which of the following supply of goods or services or both?

A. Rent-a-cab
B. Life Insurance
C. Health Insurance
D. All of the above

27. The Punjab State government makes it mandatory for all the private limited companies to
takes health insurance policy for their employees under the ESI Act. A Pvt. ltd companies has
100 Employees, 10 Directors and 1 Managing Director. Now the input tax credit is availed by
the Pvt. Ltd on the supplies of health insurance for how many employees?

A. 100
B. 110
C. 111
D. None of the above

28. The Input Tax credit is available on the works contract services when the works contract
services are used:

A. For Further supply of works contract

B. For Plant & Machinery
C. Both
D. None of the above

29. Input Tax credit is available to non-resident on the:

A. Import of services by NR
B. Import of goods by NR
C. Both
D. None of the above

30. Under the provisions of input tax credit the Plant & Machinery includes:

A. Land, Building or any other Civil Structures

B. Telecommunication Towers
C. Pipeline laid inside the factory
D. All of the above
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CA RAJ KUMAR MCQ GST- ITC
31. Whether the Input tax credit is available on the works contract service which is taken for
the construction of following Plant and Machinery:

A. Land, Building or other civil structures

B. Telecommunication Towers
C. Pipeline Laid Outside the factory premises
D. None of the above

32. Whether the Input tax credit is available on Supplies of goods or services or both received
by a taxable person for the construction of following plant & machinery

A. Land, Building or other civil structures

B. Telecommunication Towers
C. Pipeline Laid Outside the factory premises
D. None of the above

33. Whether the Input tax credit is available on the works contract service which is taken for
the further supply of works contract service related to:

A. Land, Building or other civil structures

B. Telecommunication Towers
C. Pipeline Laid Outside the factory premises
D. All of the above

34. Under Proviso to additional option to banking company or financial institution including
NBFC how much of eligible input tax availed by the banking co or financial institution
including NBFC when such supplies are availed from a deemed distinct person?

A. 100%
B. 50%
C. 75%
D. 25%

35. Find out the eligible input tax credit for the month of January,2019:

Total Input Tax Rs 100000

Non Eligible Input Tax Credit Rs 5000
Exclusive Used in Exempt Supplies Rs 5000
Exclusive used in non business purpose Rs 10000
Exclusive used in non exempted & Business Rs 10000
Purpose
Outward Supplies Rs 70 Lakh
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CA RAJ KUMAR MCQ GST- ITC
Exempted Supplies Rs 30 Lakh
Non Exempted Supplies Rs 40 Lakh

A. Rs 50000
B. Rs 70000
C. Rs 40000
D. Rs 100000

36. Find out the Common Input Tax Credit from the following data:

Total Input Tax Rs 100000

Non Eligible Input Tax Credit Rs 5000
Exclusive Used in Exempt Supplies Rs 5000
Exclusive used in non business purpose Rs 10000
Exclusive used in non exempted & Business Rs 10000
Purpose
Outward Supplies Rs 70 Lakh
Exempted Supplies Rs 30 Lakh
Non Exempted Supplies Rs 40 Lakh

A. 50000
B. 70000
C. 40000
D. 100000

37. The amount of credit attributable to non business purpose if common inputs and inputs
services are used for partly for business and partly for non business purpose shall be ……% of
Common credit:

A. 5
B. 10
C. 15
D. 20

38. The amount of credit attributable to non business purpose if common inputs and inputs
services are used for partly for business and partly for non business purpose shall be 5% of
……….

A. Common Credit
B. Total Input Tax credit
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CA RAJ KUMAR MCQ GST- ITC
C. Eligible Input Tax Credit
D. None of the above.

39. For calculating the input tax credit attributable towards the exempted supplies where the
registered person does not have the turnover during the said tax period then turnover of
……….. should be used.

A. Previous Month
B. Previous Tax Period
C. Previous Quarter
D. Previous Year

40. For calculating the eligible input tax credit in respect of capital goods which are used for
common purposes the life of capital goods should be taken as

A. 1 Year
B. 2 Years
C. 4 Years
D. 5 Years

41. Whether definition of inputs includes the capital goods?

A. Yes
B. No
C. Certain Capital Goods Only
D. None of the above

42. Is it mandatory to capitalize the capital goods in books of accounts?

A. Yes
B. No
C. Optional
D. None of the above

43. Whether credit on capital goods can be taken immediately on receipt of goods?

A. Yes
B. No
C. After usage of such capital goods
D. After capitalizing in the books of accounts

44. Under section 16(2) of CGST Act how many conditions are to be fulfilled for the
entitlement of credit?
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CA RAJ KUMAR MCQ GST- ITC
A. All four conditions
B. Any Two Conditions
C. Conditions Not Specified
D. None of the above

45. Whether credit on inputs should be availed based on

A. Receipt of goods
B. Receipts of Documents
C. Both
D. A Or B

46. In case supplier has deposited the taxes but the receiver has not received the documents
, is receiver entitled to avail credit?

A. Yes, it will be populated in the recipient monthly returns

B. No as one of the conditions of Sec.16(2) is not fulfilled
C. Yes, if the receiver can prove later that documents are received subsequently
D. None of the above

47. The tax paying document in Sec 16(2) is

A. Bill of entry, Invoice Raised on RCM Supplies

B. Acknowledge copy of tax paid to department
C. Supply Invoice by the recipient
D. All of the above

48. What is the time limit for taking input tax credit by a registered taxable person?
A. No Time Limit
B. 1 Year from the date of invoice
C. Due date of furnishing of return under sec 39 for the month of September following the
end if financial year to which such invoice or invoice relating to such debit note pertains.
D. Due date of furnishing of return under sec 39 for the month of September following the
end if financial year to which such invoice or invoice relating to such debit note pertains
or furnishing of relevant annual return whichever is earlier.

49. Can the recipient avail the Input tax credit for the part payment of the amount to the
supplier within one hundred and eighty days?
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CA RAJ KUMAR MCQ GST- ITC
(a) Yes, on full tax amount and partly value amount

(b) No, he can’t until full amount is paid to supplier

(c) Yes, but proportionately to the extent of value and tax paid

(d) Not applicable is eligible to claim refund in respect of exports of goods le

50. Exempt supplies under Section 17 (apportionment of credit) includes

(a) Only exempted supplies

(b) Reverse charge supplies and sale of land

(c) Exempted supplies, reverse charge supplies, Transaction in securities, sale of land, sale of
building

(d) None of the above

51. Where a supplier of goods or services pays tax under sections 74,129 and 130 (fraud,
willful misstatement etc.), then receiver of goods can avail its credit:
(a) Yes

(b) No

(c) Yes, after receipt of goods or services

(d) Yes, after receipt of invoice for goods or services

52. An assessee obtains new registration, voluntary registration, change of scheme from
composition to regular scheme and from exempted goods/ services to taxable
goods/services. It can avail credit on inputs lying in stock. What is the time limit for taking
said credit?
(a) 1 year from the date of invoice

(b) 3 years from the date of invoice

(c) 5 years from the date of invoice

(d) None of the above

53. In case of Compulsory registration, input tax credit can be availed on
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CA RAJ KUMAR MCQ GST- ITC
a) stocks held on the day immediately preceding the date from which he becomes liable to pay
tax under the provisions of this Act, provided application for registration is filed within 30 days
from the due date
(b) stocks held on the day immediately preceding the date of grant of registration under the
provisions of this Act.
(c) stocks held on the day immediately preceding the date of application of registration under
the provisions of this Act.

(d) None of the above

54. In case of Voluntary registration input tax credit can be availed
(a) on stocks held on the day immediately preceding the date from which he becomes liable to
pay tax under the provisions of this Act

(b) on stocks held on the day immediately preceding the date of grant of registration under the
provisions of this Act.

(c) on stocks held on the day immediately preceding the date of application of registration
under the provisions of this Act.

(d) None of the above

55. Can the unutilized input tax credit be transferred in case of change in constitution of
business?
(a) Not possible

(b) No, it will be exhausted

(c) Yes, it will be transferred only if there is provision for transfer of liabilities

(d) It will be transferred only if it is shown in books of Accounts of transferor

56. Is Input tax to be reversed in case of supply of capital goods

(a) Yes fully

(b) No

(c) Yes, to extent of credit taken as reduced by prescribed percentage or tax on transaction
value whichever is higher
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CA RAJ KUMAR MCQ GST- ITC
(d) Yes, to the extent of transaction value of such goods

57. The time limit beyond which if goods are not returned, the inputs sent for job work shall
be treated as supply
(a) One year

(b) Five years

(c) Six months

(d) Seven years

58. The time limit beyond which if goods are not returned, the capital goods sent for job work
shall be treated as supply
(a) One year

(b) Five years

(c) Three Years

(d) Seven years

59. Principal entitled for input tax credit on inputs sent for job work
(a) If goods sent are returned within one year

(b) If goods sent are returned within three years

(c) If goods sent are returned within six months

(d) If goods sent are returned within nine months

60. Principal entitled for input tax credit on capital goods sent for job work
(a) If goods sent are returned within one year

(b) If goods sent are returned within three years

(c) If goods sent are returned within six months

(d) If goods sent are returned within nine months

61. Is the principal entitled for credit of goods though he has not received the goods and has
been sent to job worker directly by vendor?
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CA RAJ KUMAR MCQ GST- ITC
(a) Yes

(b) No

(c) Yes, vendor should be located in same place

(d) None of the above

62. In case of ISD whether distributor and recipient should have same PAN
(a) Yes

(b) No

(c) Yes, if in same state and different in other state

(d) None of the above

63. If credit applicable to more than one recipient, then it shall be distributed
(a) Equally

(b) On Pro rata basis to the aggregate turnover of such recipients

(c) Proportionately

(d) As per Adhoc Ratio

64. The credit attributable to a particular recipient shall be distributed to

(a) Only to that recipient

(b) To all the recipients

(c) To few recipients

(d) None of the recipients

65. A person is entitled to take credit of input tax as self-assessed in the return and credited
to Electronic credit ledger on
(a) Final basis

(b) Provisional basis

(c) Partly Provisional and partly final basis

(d) None of the above

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CA RAJ KUMAR MCQ GST- ITC
66. Provisional Input tax credit can be utilized against
(a) Any Tax liability

(b) Self-Assessed Output Tax liability

(c) Interest and Penalty

(d) Fine

67. Is it mandatory that the tax on the supply has to be paid by the supplier so that the
recipient can claim credit?
(a) No

(b) Yes

(c) Optional

(d) Not Applicable

68. Input Tax credit as credited in Electronic Credit ledger can be utilized for
(a) Payment of Interest

(b) Payment of penalty

(c) Payment of Fine

(d) Payment of Taxes

69. When the goods are sent from one job worker to another, the challan may be issued by:
(a) Only by the Principal
(b) Only by Job worker sending goods to another job worker
(c) By any one of the above two
(d) None of the above

70. The details of challans in respect of goods dispatched to a job worker or received from a
job worker or sent from one job worker to another during a quarter shall be included in
FORM_______?
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CA RAJ KUMAR MCQ GST- ITC
(a) Form GST ITC-03

(b) Form GST ITC-04

(c) Form GSTR-2

(d) None of Above

71. ITC can be taken on goods if goods not received by registered person but
(a) By his agent on his direction

(b) By the job worker on his instruction

(c) By any other person on his direction

(d) Any of above

72. ITC can be availed on

(a) Possession of prescribed invoice/ debit note

(b) Receipt of goods/services

(c) Tax on such supply has been paid to government and return being furnished by the supplier

(d) Fulfilling all the above conditions

73. ITC on works contract service can be availed only if

(a) Engaged in same line of business

(b) Service related to movable property

(c) Service related to immovable property

(d) All of above

74. An unregistered person can avail ITC on stock if he applies for registration within
(a) 60 days of becoming liable to register under GST

(b) Immediately after becoming liable to register under GST

(c) 30 days of becoming liable to register under GST
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CA RAJ KUMAR MCQ GST- ITC
(d) Cannot avail ITC on stock

75. On sale, demerger, transfer, amalgamation, transferee is allowed to utilize ITC which is
(a) Unavailed in transferor books

(b) Unutilized in e-ledger of transferor

(c) Total ITC available to transferor

(d) None of above

76. ITC cannot be availed by a person if

(a) ITC relates to tax paid on goods received by agent

(b) ITC relates to tax paid in pursuance of any demand

(c) ITC related to previous month inputs

(d) None of above

77. The details of inward supply furnished by the registered taxable person shall be matched
with
(a) Corresponding details of outward supply furnished by the corresponding taxable person.

(b) Additional duty of customs paid under section 3(5) of the Customs Tariff Act, 1975

(c) Tax payment made by Supplier

(d) All the above

78. In case of supply of plant & machinery on which ITC is taken, tax to be paid on is
(a) Amount equal to ITC availed less 5% for every quarter or part thereof

(b) Tax on transaction value

(c) Higher of above two

(d) Lower of above two

79. The principal can avail ITC on goods sent to job-worker which relates to
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CA RAJ KUMAR MCQ GST- ITC
(a) Inputs

(b) Capital goods

(c) Inputs/capital goods directly sent to job-worker

(d) All of above.

80. ITC can be claimed on goods/services for personal use if

(a) Payment to supplier has been made

(b) Return being filed

(c) All of above

(d) No ITC can be claimed

81. The input tax credit on purchase invoice dated 2nd July 2017 was omitted to be taken. The
accountant realized this mistake on 1st December 2018. Can he now claim the credit?
A. Yes
B. No
C. Yes with Prior permission of jurisdictional Officer
D. None of the above
82. Is the statement true or false: "The pe procuring supplies after October of that financial year
will get less than a year to take the ITC such procurement."
A. True
B. False
C. Partially Correct
D. None of the above

83. Mr. A received an order worth Rs. 1 Crore from Mr. B. He received an advance of 20 lacs in
this regard and accordingly paid the tax the Government. Can Mr. B claim ITC in respect to tax
paid on advance by Mr. A?
A. Yes
B. No
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CA RAJ KUMAR MCQ GST- ITC
C. Yes with Prior permission of jurisdictional Officer
D. None of the above

84. If advance payment is made to a supplier he must issue ……………..deposit the tax with the
Government on such advance.
A. Payment Voucher
B. Tax Invoice
C. Receipt Voucher
D. Bill of entry

85. Mr. X placed an order with Mr. Y of 10,000 on 1st January 2017 & the same order is to be
received on last day of every month i.e.1,000 pcs per month shall be received in next 10
months. When can Mr. X book the credit in his books and electronic ledger?
A. 28.2.2017
B. 31.10.2017
C. 31.03.2017
D. Proportionately with receipt of every installment

86. Mr. X placed an order with Mr. Y in April 2018. He has received the invoice & both of them
has duly filed the return along with the necessary tax payment. But the goods were
received in May 2018. When can Mr. X claim the credit?

A. April 2018
B. May 2018
C. Sept 2018
D. Either A or B

87. Mr. A of Delhi places an order with Mr. B of Delhi on 1st April 2018 and asks him to
deliver the goods to Mr. C of UP. The goods get delivered to Mr. C on 3rd May 2018. Who
shall be eligible to claim the credit on this supply?

A. Mr A
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CA RAJ KUMAR MCQ GST- ITC
B. Mr B
C. Mr C
D. Either A or C

88. Mr. A purchased goods from Mr. Y on 1st April 2018 & fulfilled all the conditions for avail-
ing the ITC. He availed the credit in the April Month i.e. in its GSTR-3B which was filed on 15th
May 2018. He made the payment to Mr. Y on 31st December 2018. Answer the following
questions.

Can recipient claim the credit even if he has not made the payment to supplier within 180
days?

A. Yes
B. No
C. Partially
D. None of the above

89. Which of the following statement is correct?

(a) If purchaser fails to pay value along with tax amount to supplier within 180 days,
then the ITC amount along with interest should be added to his output tax
liability.

(b) If purchaser fails to pay value along with tax amount to supplier within 180 days,
then the ITC amount along with interest should be reversed from the electronic
ledger.

(c) If purchaser fails to pay taxable value to supplier within 180 days, then the ITC
amount should be added to his output tax liability.

(d) If purchaser fails to pay the tax amount to supplier within 180 days, then the ITC
amount should be added to his output tax liability.

90. Select the situation where the credit in case of vessels & aircrafts shall be allowed?
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CA RAJ KUMAR MCQ GST- ITC
(a) Transportation of passengers

(b) Training on such vessel or aircraft

(c) Transportation of goods

(d) All of the above

91. ITC on vessel or aircraft on its leasing, renting or hire is not allowed except………….

(a) When used for making outward supply of same category of goods or services

(b) When used for making outward supply of different category of goods or services

(c) When making outward supply as an element of composite/mixed supply

(d) (a) & (c)

92. Mr. A, a practicing Chartered Accountant, purchased a car of Rs.10 lacs in his firm name.
He got his car insured. Will he be eligible to claim the credit of the taxes paid on the car
insurance?

A. No
B. Yes
C. Yes Restricted to 50%
D. None of the above

93. Mr. A, a practicing Chartered Accountant purchased 3 laptops each having tax element of
Rs. 25,000 in his firm name. Two laptops he utilised in his office whereas one laptop he gifted to
his sister. What is the amount of ineligible ITC?

A. 25000
B. 50000
C. 75000
D. None of the above
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94. Mr. A, a non-resident taxable person bought goods from China for the trade fair to be
organized in Delhi. At the customs, he paid IGST. Will he get the credit of the IGST paid?

A. Yes
B. No
C. Yes With the permission of custom
D. None of the above

95. GST Authorities raided Mr. A's place of business and found that tax has been evaded. The
proceedings, under section 73 were started & Mr. A was made liable to pay a tax of 1 crore
along with the interest & penalty. For which of the following amounts Mr. A can claim ITC?

A. Rs 1 Crore
B. Rs 1 Crore along with interest paid on it
C. Rs 1 Crore along with interest and penalty
D. No ITC Shall be allowed.

96. Mr. A purchased goods from Mr. C, a com-position dealer worth Rs. 100,000. Since Mr. C
was trader so he was supposed to pay only 1% of his turnover as his tax. The item so purchased
was otherwise taxable at 12%. What is the amount of credit which Mr. A is eligible to take?

A. Rs 990
B. Rs 12000
C. RS 1000
D. No ITC Shall be allowed.

97. ABC Pvt. Ltd. purchased a machinery on 15th July 2017 for Rs. 10 lacs on which IGST was
paid @ 18%. He availed the ITC & utilized the capital goods. On 16th October 2018 he sold
the machinery as second hand goods for Rs. 750,000. Calculate the amount of ITC that needs
to be paid.

A. Rs 126000
B. Rs 135000
C. Either A Or B
D. None of the above
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CA RAJ KUMAR MCQ GST- ITC
98. A person has a single GST registration in respect of two different trade names. Can he set
off input tax credit from one trade name against the output tax liability of the other?
A. Yes
B. No
C. Set off restricted to 50%
D. None of the above

99. What supplies are included in “exempt supplies” on which the ITC shall not be allowed?

(a) Supplies liable to tax under reverse charge mechanism.

(b) Transactions in securities.

(c) Sale of land

(d) All of the above

100. Mr. A has crossed his threshold limit on 10th July 2018. He has applied for the
registration on 15th July 2018. He received his registration number on 20th July 2018. From
which date he becomes eligible to claim ITC on the stocks held by him?

A. 10th July 2018

B. 15th July 2018
C. 20th July 2018
D. 9th July 2018
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CA RAJ KUMAR MCQ GST- ITC
ANSWER KEY
1 B 9 D 17 C 25 D 33 D
2 D 10 B 18 C 26 B 34 A
3 D 11 A 19 A 27 A 35 A
4 B 12 D 20 B 28 C 36 B
5 B 13 D 21 A 29 B 37 A
6 B 14 D 22 D 30 C 38 A
7 C 15 B 23 A 31 D 39 B
8 B 16 C 24 D 32 D 40 D
41 B 49 C 57 A 65 B 73 A
42 A 50 C 58 C 66 B 74 D
43 A 51 B 59 A 67 B 75 B
44 A 52 A 60 B 68 D 76 B
45 C 53 A 61 A 69 C 77 D
46 B 54 B 62 A 70 B 78 C
47 A 55 C 63 B 71 D 79 D
48 D 56 C 64 A 72 D 80 D
81 B 89 A 97 B
82 A 90 D 98 A
83 B 91 D 99 D
84 C 92 A 100 A
85 B 93 A
86 B 94 A
87 A 95 D
88 B 96 D