11). The maximum rate prescribed under IGST is _____.
a) 5%
b) 12%
c) 18%
d) 28%
e) No such limit

12). In India GST was first proposed in _____.
a) 1993
b) 1996
c) 1999
d) 2000
e) 2002

13). GST is a _____ based tax on consumption of goods and services.
a) Duration
b) Destination
c) Dividend
d) Development
e) Destiny

14). GST comes under which amendment bill?
a) 118
b) 120
c) 122
d) 115
e) 129

15). Under which Act GST was introduced?
a) 100
b) 101
c) 102
d) 103
e) 104