100+ Free GSTP Practice Questions

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Varies by cohort, typically 40% to 60% Pass Rate

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2026 Statistics

Key Facts: GSTP Exam

100

Total Questions

100 MCQs, 2 marks each

150 mins

Exam Time

2.5 hours total duration

50%

Passing Marks

Requires 100/200 marks

₹500

Exam Fee

Payable online per attempt

2 years

Pass Window

From enrollment on GST Portal

No Negative

Marking Policy

No marks deducted for wrong answers

The NACIN GST Practitioner exam is a 100-question computer-based test that candidates must pass within 2 years of registering as a GST Practitioner. It costs ₹500 per attempt, has no negative marking, and requires a 50% passing score (100/200 marks). It covers basic and advanced GST laws, rules, and practical return-filing procedures.

Sample GSTP Practice Questions

Try these sample questions to test your GSTP exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following scenarios constitutes a 'composite supply' under Section 2(30) of the CGST Act, 2017?

A.Supply of a laptop along with a laptop bag, where they are naturally bundled and supplied together in the ordinary course of business

B.Supply of a gift pack containing canned foods, sweets, chocolates, and cakes for a single price

C.Supply of a package containing a watch, tie, and pen, each priced individually and sold together

D.Supply of a refrigerator along with a microwave oven under a promotional combined discount offer

Explanation: Section 2(30) of the CGST Act, 2017 defines a 'composite supply' as a supply consisting of two or more taxable supplies of goods or services, or both, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The laptop and laptop bag are naturally bundled, with the laptop being the principal supply. The other options represent mixed supplies because they are not naturally bundled in the ordinary course of business and can be sold separately.

2What is the turnover threshold for opting for the Composition Scheme under Section 10 of the CGST Act, 2017 for a regular taxpayer in a non-special category State?

A.Rs. 75 Lakhs

B.Rs. 1.5 Crore

C.Rs. 1 Crore

D.Rs. 2 Crore

Explanation: Under Section 10 of the CGST Act, 2017 (read with Notification No. 14/2019-Central Tax), a registered person whose aggregate turnover in the preceding financial year did not exceed Rs. 1.5 Crore can opt to pay tax under the Composition Scheme. For the specified special category States - Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand - this limit is reduced to Rs. 75 Lakhs. (Assam, Himachal Pradesh, and Jammu & Kashmir retain the Rs. 1.5 Crore limit.)

3According to Schedule I of the CGST Act, 2017, which of the following transactions is treated as a supply even if made without consideration?

A.Gifts not exceeding Rs. 50,000 in value in a financial year by an employer to an employee

B.Supply of services by an employee to the employer in the course of or in relation to his employment

C.Supply of goods or services between related persons or between distinct persons when made in the course or furtherance of business

D.Services provided by a resident individual to his family members for personal use

Explanation: Schedule I of the CGST Act, 2017 lists activities to be treated as supply even if made without consideration. Entry 2 of Schedule I explicitly includes the supply of goods or services, or both, between related persons or distinct persons (as defined in Section 25) when made in the course or furtherance of business.

4In the case of services provided by a Goods Transport Agency (GTA) to a registered business entity under the forward charge vs. reverse charge mechanism, which of the following statements is correct?

A.The recipient is always liable to pay GST at 12% under reverse charge regardless of the GTA's option

B.The GTA must always pay GST under forward charge at 18%

C.GTAs are completely exempt from GST registration and no GST is payable under either mechanism

D.If the GTA has not opted to pay GST under forward charge (at 5% or 12%), the recipient business entity is liable to pay GST at 5% under reverse charge

Explanation: Under the current GST provisions for GTA services, if the GTA does not opt to pay GST under forward charge (either at 5% without ITC or 12% with ITC), the liability to pay GST falls on the recipient (if registered, or specified categories) at 5% under the Reverse Charge Mechanism (RCM). If the GTA chooses forward charge, it files GSTR-1 and pays tax directly.

5An assortment gift pack containing canned foods (taxable at 12%), fruit juices (taxable at 18%), chocolates (taxable at 28%), and dry fruits (taxable at 5%) is supplied for a single consolidated price of Rs. 1,000. What is the GST rate applicable to this supply?

A.18%

B.28%

C.15.75% (Weighted average rate)

D.5%

Explanation: The gift pack constitutes a 'mixed supply' under Section 2(74) of the CGST Act, 2017, as it contains multiple individual supplies of goods sold for a single price and these items are not naturally bundled. According to Section 8(b) of the Act, a mixed supply is treated as a supply of that particular item which attracts the highest rate of tax. In this case, chocolates attract the highest rate of 28%, so the entire supply is taxable at 28%.

6Which of the following activities is classified under Schedule III of the CGST Act, 2017 as 'neither a supply of goods nor a supply of services'?

A.Renting of immovable property by a local municipal authority

B.Transfer of right to use any goods for any purpose for consideration

C.Services by a court or Tribunal established under any law for the time being in force

D.Temporary transfer of intellectual property rights

Explanation: Schedule III of the CGST Act, 2017 contains list of activities or transactions which shall be treated neither as a supply of goods nor as a supply of services (non-supplies). Services by any court or Tribunal established under any law are covered under Entry 2 of Schedule III and are exempt from GST.

7Under the CGST Rules, 2017, what is the rate of tax payable by a manufacturer who has opted for the Composition Scheme under Section 10?

A.2% of the turnover of goods and services in the State or Union territory (1% CGST + 1% SGST)

B.5% of the turnover of goods and services in the State or Union territory (2.5% CGST + 2.5% SGST)

C.0.5% of the taxable turnover in the State or Union territory

D.1% of the turnover of goods and services in the State or Union territory (0.5% CGST + 0.5% SGST)

Explanation: According to Rule 7 of the CGST Rules, 2017, a manufacturer opting for the Composition Scheme must pay tax at the rate of 1% (0.5% CGST and 0.5% SGST/UTGST) of the total turnover of goods and services in the State or Union territory. In contrast, traders pay 1% of the taxable turnover of goods and services in the State/UT.

8Which of the following persons is eligible to opt for the Composition Scheme under Section 10(1) and 10(2) of the CGST Act, 2017?

A.A trader of apparel whose aggregate turnover in the preceding financial year was Rs. 1.2 Crore and who conducts only intra-State sales

B.A manufacturer of pan masala, tobacco, or manufactured tobacco substitutes

C.A person making inter-State outward supplies of goods

D.A casual taxable person or a non-resident taxable person

Explanation: Under Section 10(2) of the CGST Act, 2017, a taxpayer must meet certain conditions to be eligible for the Composition Scheme. A trader of apparel with an aggregate turnover of Rs. 1.2 Crore (which is below the Rs. 1.5 Crore threshold) who makes only intra-State outward supplies is fully eligible. Manufacturers of pan masala/tobacco, persons making inter-State outward supplies, and casual/non-resident taxable persons are explicitly disqualified.

9Under Section 9(5) of the CGST Act, 2017, which of the following services requires the Electronic Commerce Operator (ECO) to pay the GST as if they were the supplier?

A.Services by way of supply of food and beverages through restaurant portals where the restaurant has an annual turnover of Rs. 100 Crore

B.Inter-state sale of electronic goods and smartphones by vendor merchants listed on the platform

C.Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, and motorcycle

D.Services by way of professional consulting and legal advice delivered via online platforms

Explanation: Section 9(5) of the CGST Act, 2017 specifies that the tax on intra-State supplies of services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, and motorcycle shall be paid by the Electronic Commerce Operator (ECO). Other specified services include accommodation, housekeeping, and restaurant services (with exceptions for high-turnover hotels).

10According to Schedule II of the CGST Act, 2017, the 'renting of immovable property' is classified as:

A.Supply of goods

B.Neither a supply of goods nor a supply of services

C.A transaction exempt from the definition of supply

D.Supply of services

Explanation: Schedule II of the CGST Act, 2017 provides rules for classifying transactions as either a supply of goods or a supply of services. Paragraph 2(a) and 5(a) of Schedule II explicitly state that any lease, tenancy, easement, licence to occupy land, or renting of a building is classified as a 'supply of services'.

About the GSTP Exam

The GST Practitioner (GSTP) examination is a certification exam administered by NACIN to qualify enrolled GST practitioners under the CGST Rules, 2017. The exam consists of 100 multiple-choice questions worth 2 marks each. Candidates must secure at least 50% to pass. The syllabus covers the CGST Act, IGST Act, UTGST Act, State GST Acts, Rules, latest notifications, and GST Portal procedures.

Questions

100 scored questions

Time Limit

2 hours 30 minutes (150 minutes)

Passing Score

50% (100 out of 200 marks)

Exam Fee

₹500 per attempt (National Academy of Customs, Indirect Taxes and Narcotics (NACIN))

GSTP Exam Content Outline

50%

CGST Act, 2017 and Rules

Levy and collection of tax, supply definition, time and value of supply, input tax credit eligibility, registration thresholds, returns, tax invoice, accounts, payments, and audits.

25%

IGST Act, 2017 and Rules

Interstate vs. intrastate supply, determining place of supply of goods and services, import/export regulations, zero-rated supplies, and matching refunds.

10%

UTGST Act and Compensation Cess

Application of UTGST, unique UT rules, levy of Compensation Cess, and cess accounting.

15%

GST Portal Procedures

Practical return-filing processes, mismatch resolution (GSTR-2B vs. GSTR-3B), e-way bills, composition scheme returns (CMP-08), and payment ledgers.

How to Pass the GSTP Exam

What You Need to Know

Passing score: 50% (100 out of 200 marks)
Exam length: 100 questions
Time limit: 2 hours 30 minutes (150 minutes)
Exam fee: ₹500 per attempt

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

GSTP Study Tips from Top Performers

1Memorize key registration thresholds: ₹10L, ₹20L, and ₹40L, along with special category states under Article 279A.

2Understand Section 15 of CGST Act for value of supply and the CGST Valuation Rules (Rules 27-35) for related party transactions.

3Practice calculating Time of Supply under Section 12 (goods) and Section 13 (services) for both forward and reverse charge.

4Study Place of Supply rules under Sections 10, 11, 12, and 13 of the IGST Act – these are heavily tested.

5Familiarize yourself with blocked credit lists under Section 17(5) and ITC reversal rules under Rules 42 and 43.

6Learn portal compliance forms: GSTR-1 (outward supplies), GSTR-3B (summary return), GSTR-9 (annual return), GSTR-9C (reconciliation), and CMP-08 (composition scheme statement).

Frequently Asked Questions

What is the NACIN GST Practitioner exam pattern?

The exam consists of 100 multiple-choice questions (MCQs) in English and Hindi. The maximum marks are 200, with 2 marks per question. The time duration is 2.5 hours (150 minutes). There is no negative marking, and the passing mark is 50% (100 marks).

Who is eligible to appear for the GSTP exam?

A candidate must first be enrolled as a GST Practitioner on the GST Portal under Form PCT-01. Eligibility criteria include commerce/law/banking degrees, retired officials from tax departments (Group-B gazetted or above), or registered tax practitioners under pre-GST laws.

What is the fee for the GSTP exam?

The examination fee is ₹500 per attempt. The fee must be paid online via the designated registration portal managed by NACIN or its testing agency.

How many attempts are allowed for the GSTP exam?

There is no limit on the number of attempts within the specified time limit. However, enrolled practitioners must clear the exam within two years of their enrollment date on the GST Portal.

What is the syllabus of the GST Practitioner exam?

The syllabus includes: Central Goods and Services Tax Act, 2017; Integrated Goods and Services Tax Act, 2017; State/Union Territory Goods and Services Tax Acts, 2017; Rules under these Acts; Notifications, Circulars, and Orders; and practical return filing/GST portal procedures.