Ch 12 (1 to 5) – Tax By KK MCQ

Welcome to your Ch 12: Aggregator - 9(5) (1 to 5)

1. Who pays tax u/s 9(5)

a) Supplier

b) Recipient

c) E Commerce Operator on specified services

d) E Commerce Operator on all services

2. Examine the following statements in the light that ECO is covered u/s 9(5).

i . Any person representing ECO for any purpose in the taxable territory shall be liable to pay tax.
ii. Any person representing ECO for any purpose in the non taxable territory shall be liable to pay tax.

a) i . True; ii. False

b) i . False; ii. True

c) Both True

d) Both False

3. Following services are covered u/s 9(5)

a) Radio tax, motor cab, maxicab and motor cycle

b) Hotel Accommodation

c) House keeping

d) All of the above

4. Examine the following statements -

i. Mr. A operates it’s radio taxi (aggregate turnover of Mr. A is ₹ 30,00,000) through uber (ECO).Uber (ECO) is liable for payment of tax u/s 9(5).
ii. Mr. B hotel (aggregate turnover of Mr. B is ₹ 30,00,000) is listed in OYO rooms (ECO). OYO rooms (ECO) is liable for payment of tax u/s 9(5).

a) i . True; ii. False

b) i . False; ii. True

c) Both True

d) Both False

5.Examine the following statements -

i . Mr. A is a plumber and he supply intra state services (aggregate turnover of Mr. A is ₹ 3,00,000) through urban clap (ECO). Urban clap (ECO) is liable for payment of tax u/s 9(5).
ii. Mr. B is a plumber and he supply inter state services (aggregate turnover of Mr. B is ₹ 1,00,000) through urban clap (ECO). Urban clap (ECO) is liable for payment of tax u/s 9(5).

a) i . True; ii. False

b) i . False; ii. True

c) Both True

d) Both False