66. ITC on vehicle can be claimed by
option (a) Registered person engaged in same line of business
(b) Any registered person engaged in exempted supply
(c) Any registered person
(d) Any of above

67. Person registered under composite scheme can avail ITC on
option (a) Receipt of goods/services on specified time period
(b) Supply of taxable goods/services
(c) Payment to suppliers
(d) None of above

68. ITC can be claimed on goods/services for personal use if
option
(a) Return being filed
(b) Payment to supplier has been made
(c) No ITC can be claimed
(d) All of above

69. ITC on works contract service can be availed only if
option (a) Service related to movable property
(b) Service related to immovable property, which is plant & machinery
(c) Engaged in same line of business
(d) All of above

70. An unregistered person can avail ITC on stock if he applies for registration within
option (a) Immediately after becoming liable to register under GST
(b) 30 days of becoming liable to register under GST
(c) 60 days of becoming liable to register under GST
(d) Cannot avail ITC on stock

71. On sale, demerger, transfer, amalgamation, transferee is allowed to utilize ITC which is
option (a) Unutilized in e-ledger of transferor
(b) Total ITC available to transferor
(c) Unavailed in transferor books
(d) None of above

72. The principal can avail ITC on goods sent to job-worker which relates to
option (a) Inputs/capital goods directly sent to job-worker
(b) Inputs
(c) Capital goods
(d) All of the above

73. ITC cannot be availed by a person if
option (a) ITC relates to tax paid in pursuance of any demand u/s 74
(b) ITC related to previous month inputs
(c) ITC relates to tax paid on goods received by agent
(d) None of above

74. In case of supply of vehicle on which ITC is taken, tax to be paid on is
option (a) Tax on transaction value
(b) Amount equal to ITC availed less 5% for every quarter or part thereof
(c) Higher of (a) and (b)
(d) Lower of (a) and (b)

75. Mr. Y applies for voluntary registration on 10th July and obtains registration certificate (RC) on 20th July. Mr. Y
is eligible for ITC on inputs held in stock in any form i.e. Finished goods, Semi-finished goods, etc. as on
option a) 9th July b) 10th July
c) 20th July d) 19th July