The 'HSN Code' under GST is used for: MCQ with Answer and Explanation

The 'HSN Code' under GST is used for:
A. Identifying the buyer
B. Tax rate determination
C. Both A and C
D. Identifying the type of goods
Answer: Option C
Solution (By JKSSB Mock Tests)
HSN (Harmonized System of Nomenclature) code classifies goods for tax rates.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Joint Arrangements' (Ind AS 111) are classified as:
A. Joint ventures and joint operations
B. Only joint ventures
C. Associates
D. Only joint operations

Correct Answer: Option A


Explanation:
Ind AS 111 classifies joint arrangements based on rights and obligations.

Question #2
The 'Accounting Equation' remains intact under:
A. Cash system
B. All systems
C. Single entry only
D. Double entry system

Correct Answer: Option D


Explanation:
Double entry system always maintains the balance of accounting equation. Single entry does not.

Question #3
S1: Deferred revenue expenditure is a capital expenditure. S2: Deferred revenue expenditure is a revenue expenditure spread over multiple years. Which statement(s) is/are correct?
A. S2 only
B. Both S1 and S2
C. Neither S1 nor S2
D. S1 only

Correct Answer: Option A


Explanation:
Deferred revenue expenditure is essentially a revenue expenditure (like heavy advertising) whose benefit extends over multiple years, so it is written off over those years. It is not a capital expenditure. S1 is incorrect, S2 is correct.