21). _____ is the first state that passed GST Bill.
a) Andhra Pradesh
b) Gujarat
c) Uttar Pradesh
d) Bihar
e) Telangana

22). GST threshold limit of North Eastern States is _____ lakh
a) 5
b) 10
c) 12
d) 15
e) 20

23). GST threshold limit of Normal States is _____ lakh
a) 12
b) 15
c) 20
d) 25
e) 30

24). The Central Board of Excise and Customs (CBEC) announced that every year _____ will be considered as GST Day.
a) April 1
b) March 1
c) June 1
d) July 1
e) January 1

25). Smart Phones will be taxed at _____ under GST.
a) 0%
b) 5%
c) 12%
d) 18%
e) 28%