26). Under GST, Insurance is taxed _____ percent.
a) 0%
b) 5%
c) 12%
d) 18%
e) 28%

27). Which of the following comes under sin tax?
a) Pan Masala
b) Tobacco
c) Alcohol
d) Both a and c
e) All a, b and c

28). A special purpose vehicle _____ has been launched to cater the needs of GST.
a) GSTC
b) GSTN
c) GSTM
d) GSTR
e) GSTS

29). GSTN comes under which Act?
a) Banking Regulation Act 1949
b) RBI Act 1934
c) Indian Partnership Act, 1932
d) Limitation Act, 1963
e) Companies Act, 2013

30). Combined Stake of Central and State Government in GSTN is _____.
a) 20%
b) 25%
c) 49%
d) 51%
e) 100%