The 'Equalisation Levy' at 6% applies to: MCQ with Answer and Explanation

The 'Equalisation Levy' at 6% applies to:
A. Specified services like online advertisement provided by non-residents
B. All goods
C. All digital services
D. E-commerce operators
Answer: Option A
Solution (By JKSSB Mock Tests)
Equalisation levy at 6% is on consideration for specified digital services by non-residents; a separate 2% levy on e-commerce supply.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: Marginal costing distinguishes between fixed and variable costs. S2: Absorption costing distinguishes between fixed and variable costs. Which statement(s) is/are correct?
A. Both S1 and S2
B. S1 only
C. S2 only
D. Neither S1 nor S2

Correct Answer: Option B


Explanation:
Marginal costing strictly separates costs into fixed and variable components. Absorption costing (traditional costing) charges all manufacturing costs (both fixed and variable) to the product, without this strict separation for decision making. S1 is correct, S2 is incorrect.

Question #2
The 'National Pension System' (NPS) for government employees was made mandatory for those joining after:
A. 1 Jan 2015
B. 1 Jan 2010
C. 1 Jan 1991
D. 1 Jan 2004

Correct Answer: Option D


Explanation:
NPS replaced the old defined benefit pension for central government employees joining on or after 1/1/2004.

Question #3
In the financial statements of a sole trader, drawings are deducted from:
A. Capital
B. Sales
C. Net profit
D. Gross profit

Correct Answer: Option A


Explanation:
Drawings are not an expense; they reduce the owner's capital directly in the balance sheet.