UGC NET GST law Previous Year Questions
JRFSmart holds 27 previous-year questions on GST law from UGC NET Commerce (Paper 2), filed under Unit 9: Legal Aspects of Business, drawn from 14 of the 22 exam papers in the bank (2019–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in GST law
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Input tax credit | 1 |
| Chapters of the CGST Act, 2017 | 1 |
| Payment of tax through electronic cash ledger | 1 |
| Anti-profiteering authority | 1 |
| Input tax credit and the cascading effect | 1 |
| State taxes subsumed by GST | 1 |
| Goods outside the purview of GST | 1 |
| CGST, SGST, IGST and UTGST on inter-state supply | 1 |
| Exemption for charitable activities | 1 |
| GST tax slabs | 1 |
| Features of GST 2017 | 1 |
| Features of GST in India | 1 |
NTA repeat analysis
GST law appears in 14 of 22 papers (64%), which JRFSmart rates as high frequency.
Sample previous-year questions
Which of the following are taxes (GST) applicable in the case of supply of goods? I. From West Bengal to Chandigarh II. From Puducherry to Chennai
The major source for the revenue for the government is indirect tax. The Central Board of Indirect Taxes and Customs (CBIC) (erstwhile Central Board of Excise and Customs) is the apex regulatory body that supervises the levy and administration of Indirect…
What are the GST rates applicable after 22nd September 2025 ? A. 5% B. 12% C. 18% D. 28% E. 40% Choose the correct answer from the options given below :
Under which sections of the Central Goods and Services Tax Act, 2017, the provisions of Input Tax Credit has been provided?
Match List-I with List-II: List-I: Contents / Provisions under the Central Goods & Services Tax Act, 2017 List-II: Discussion / Provision in chapters A. Levy and collection of Tax I. Chapter - VI B. Registration II. Chapter - III C. Input Tax credit III…
Import of service means: A. The Supplier of service is located in India B. The Supplier of service is located outside India C. The Recipient of service is located in India D. The Recipient of service is located outside India E. The place of Supply of service…
Which are the states where every supplier of goods and/or services is required to obtain registration if his aggregate turnover exceeds the threshold limit of Rs. 20 lakh for supply of goods and/or services? A. Arunachal Pradesh B. Meghalaya C. Manipur D…
Arrange the procedure to make payment using electronic cash ledger: A. Generation of challan Identification number (CIN) and amount credited to electronic cash ledger B. Form GST PMT-07 and correction in electronic cash ledger C. Challan of CIN (challan…
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Practise GST law
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