Directions (1-10): Read the following passage carefully and answer these questions. Certain words/phrases have been printed in bold to help you locate them while answering some of the questions.
The Cellular Operators Association of India expressed its disappointment over the 18% rate of tax under GST for telecom saying it would make services more expensive for the consumers as the industry is currently taxed at 15%.The Indian Beverage Association (IBA) also voiced its dissatisfaction with sweetened aerated water and flavoured water being placed in the highest tax slab rate of 28% combined with an additional cess of 12%.Rajan S Mathews, Director General, COAI said that they had submitted to the government that consideration must be given to the present financial condition of the sector and any rate beyond the existing rate of 15% makes the telecom services more expensive for the consumer. “This is also likely to slow down the planned rollout of infrastructure across the country and will have an impact on flagship government initiatives like Digital India and Cashless India” he said. The IBA, in a statement, said it was “extremely disappointed” at the effective tax rate of 40% on sweetened aerated water and flavoured water. This will have a negative ripple effect and hurt the entire ecosystem of farmers, retailers, distributors and bottlers.
Revenue Secretary HasmukhAdhia, however, said that the higher tax rate should not have an effect on tariffs since telecom companies can now avail of input tax credits, something they could not do under the VAT regime.MS Mani, Senior Director at Deloitte India said that the telecom sector will certainly be eligible for more credits than what it is eligible for now and the effective incidence of the tax would be different for each telecom company depending on its proportion of B2B, B2C, prepaid and post-paid business. According to Mr.Adhia, telecom companies need to calculate their input credit before the rollout of GST and accordingly reduce tariffs, so that the bill amount for the customer does not increase.He also warned that if the benefits received by operators, including telecom players as well as consumer durable firms, are not passed on to the customer, then the anti-profiteering provision would come into action.“We would request telecom companies to make it public what input tax credit they would get and accordingly by how much they can reduce the tariff,” Mr Adhia said.Separately, the Indian Beverage Association expressed its disappointment with some aspects of the GST rates.
Q1. Which of the following is placed in the highest tax slab rate?
(a) Cellular Operators Association of India
(b) Telecom companies
(c) Aerated water and flavoured water
(d) Digital India
(e) None of these
Q2. Who will be benefited from the GST rates according to the given passage?
(a) Retailers
(b) Indian Beverage Association
(c) Cellular Operators Association of India
(d) Digital India and Cashless India
(e) None of these
Q3. Which of the following is true in the context of the passage?
(a) The Cellular Operators Association of India says services for the customers would get costlier after implementation of GST rates.
(b) Indian Beverage Association is not affected by the implementation of GST rates.
(c) The Indian Beverage Association expressed its satisfaction with all the aspects of the GST rates.
(d) Tax rate on sweetened aerated water and flavoured water is 40%.
(e) None of these
Q4. Which of the following is not a view point of Mr.Adhia?
A) Bill amount for customer should increase.
B) Higher tax rates would affect tariffs.
C) Anti-profiteering should come into action.
D) Telecom companies should calculate their input and reduce tariffs.
(a) Only A
(b) Only B
(c) Both A and B
(d) B, C and D
(e) All are correct
Q5. What is the author's main objective in writing this passage?
(a) GST Rates will be helpful to farmers, retailers, distributors and bottlers
(b) Digital India and Cashless India will be affected by it
(c) Telecom companies need to calculate their input credit before the rollout of GST
(d) Telecom and beverage bodies are disenchanted with GST rates
(e) None of these
Directions (Q. 6-10): In each of the following questions five options are given, of which one word is most nearly the same or opposite in meaning to the given word in the question. Find the correct option having either same or opposite meaning.
Q6. Flagship
(a) Flag on a ship
(b) Lead ship
(c) Set back
(d) Companionship
(e) None of these
Q7. Ripple
(a) Contrary
(b) Billow
(c) Soul
(d) Class
(e) None of these
Q8. Regime
(a) Defeat
(b) Administration
(c) Let down
(d) Anti climax
(e) None of these
Q9. Durable
(a) Perceptible
(b) Discernible
(c) Enduring
(d) Obscured
(e) None of these
Q10. Profiteer
(a) Refugee
(b) Migrant
(c) Expatriate
(d) Amity
(e) None of these
Directions (11-15): For each of the following questions, a part or the whole of the original sentence has been highlighted in bold. You have to find the best way of writing the bold part of the sentence. Option A repeats the bold part, if the bold part is grammatically correct then choose option A.
Q11. Mauritius was a British colony for almost 200 years, excepting for the domains of administration and teaching, the English language was never really spoken on the island.
(a) excepting for
(b) except in
(c) but except in
(d) but excepting for
(e) with the exception of
Q12. George Sand (Aurore Lucile Dupin) was one of the first European writers to consider the rural poor to be legitimate subjects for literature and portray these with sympathy and respect in her novels.
(a) to be legitimate subjects for literature and portray these
(b) should be legitimate subjects for literature and portray these
(c) as being legitimate subjects for literature and portraying them
(d) as if they were legitimate subjects for literature and portray them
(e) legitimate subjects for literature and to portray them
Q13. The World Wildlife Fund has declared that global warming, a phenomenon most scientists agree to be caused by human beings in burning fossil fuels, will create havoc among migratory birds by altering the environment in ways harmful to their habitats.
(a) a phenomenon most scientists agree to be caused by human beings in burning fossil fuels,
(b) a phenomenon most scientists agree that is caused by fossil fuels burned by human beings,
(c) a phenomenon that most scientists agree is caused by human beings’ burning of fossil fuels,
(d) which most scientists agree on as a phenomenon caused by human beings who burn fossil fuels,
(e) which most scientists agree to be a phenomenon caused by fossil fuels burned by human beings,
Q14. New theories propose that catastrophic impacts of asteroids and comets may have caused reversals in the Earth’s magnetic field, the onset of ice ages, splitting apart continents 80 million years ago, and great volcanic eruptions.
(a) splitting apart continents
(b) the splitting apart of continents
(c) split apart continents
(d) continents split apart
(e) continents that were split apart
Q15. A firm specializes in the analysis of handwriting claims from a one-page writing sample that it can assess more than 300 personality traits, including enthusiasm, imagination, and ambition.
(a) from a one-page writing sample that it can assess
(b) from a one-page writing sample it has the ability of assessing
(c) the ability, from a one-page writing sample, of assessing
(d) to be able, from a one-page writing sample, to assess
(e) being able to assess, from a one-page writing sample
Solutions
1.C
2.E
3.A
4.C
5.D
6.B
7.B
8.B
9.C
10.E
11.C
12.E
13.C
14.B
15.D
The Cellular Operators Association of India expressed its disappointment over the 18% rate of tax under GST for telecom saying it would make services more expensive for the consumers as the industry is currently taxed at 15%.The Indian Beverage Association (IBA) also voiced its dissatisfaction with sweetened aerated water and flavoured water being placed in the highest tax slab rate of 28% combined with an additional cess of 12%.Rajan S Mathews, Director General, COAI said that they had submitted to the government that consideration must be given to the present financial condition of the sector and any rate beyond the existing rate of 15% makes the telecom services more expensive for the consumer. “This is also likely to slow down the planned rollout of infrastructure across the country and will have an impact on flagship government initiatives like Digital India and Cashless India” he said. The IBA, in a statement, said it was “extremely disappointed” at the effective tax rate of 40% on sweetened aerated water and flavoured water. This will have a negative ripple effect and hurt the entire ecosystem of farmers, retailers, distributors and bottlers.
Revenue Secretary HasmukhAdhia, however, said that the higher tax rate should not have an effect on tariffs since telecom companies can now avail of input tax credits, something they could not do under the VAT regime.MS Mani, Senior Director at Deloitte India said that the telecom sector will certainly be eligible for more credits than what it is eligible for now and the effective incidence of the tax would be different for each telecom company depending on its proportion of B2B, B2C, prepaid and post-paid business. According to Mr.Adhia, telecom companies need to calculate their input credit before the rollout of GST and accordingly reduce tariffs, so that the bill amount for the customer does not increase.He also warned that if the benefits received by operators, including telecom players as well as consumer durable firms, are not passed on to the customer, then the anti-profiteering provision would come into action.“We would request telecom companies to make it public what input tax credit they would get and accordingly by how much they can reduce the tariff,” Mr Adhia said.Separately, the Indian Beverage Association expressed its disappointment with some aspects of the GST rates.
Q1. Which of the following is placed in the highest tax slab rate?
(a) Cellular Operators Association of India
(b) Telecom companies
(c) Aerated water and flavoured water
(d) Digital India
(e) None of these
Q2. Who will be benefited from the GST rates according to the given passage?
(a) Retailers
(b) Indian Beverage Association
(c) Cellular Operators Association of India
(d) Digital India and Cashless India
(e) None of these
Q3. Which of the following is true in the context of the passage?
(a) The Cellular Operators Association of India says services for the customers would get costlier after implementation of GST rates.
(b) Indian Beverage Association is not affected by the implementation of GST rates.
(c) The Indian Beverage Association expressed its satisfaction with all the aspects of the GST rates.
(d) Tax rate on sweetened aerated water and flavoured water is 40%.
(e) None of these
Q4. Which of the following is not a view point of Mr.Adhia?
A) Bill amount for customer should increase.
B) Higher tax rates would affect tariffs.
C) Anti-profiteering should come into action.
D) Telecom companies should calculate their input and reduce tariffs.
(a) Only A
(b) Only B
(c) Both A and B
(d) B, C and D
(e) All are correct
Q5. What is the author's main objective in writing this passage?
(a) GST Rates will be helpful to farmers, retailers, distributors and bottlers
(b) Digital India and Cashless India will be affected by it
(c) Telecom companies need to calculate their input credit before the rollout of GST
(d) Telecom and beverage bodies are disenchanted with GST rates
(e) None of these
Directions (Q. 6-10): In each of the following questions five options are given, of which one word is most nearly the same or opposite in meaning to the given word in the question. Find the correct option having either same or opposite meaning.
Q6. Flagship
(a) Flag on a ship
(b) Lead ship
(c) Set back
(d) Companionship
(e) None of these
Q7. Ripple
(a) Contrary
(b) Billow
(c) Soul
(d) Class
(e) None of these
Q8. Regime
(a) Defeat
(b) Administration
(c) Let down
(d) Anti climax
(e) None of these
Q9. Durable
(a) Perceptible
(b) Discernible
(c) Enduring
(d) Obscured
(e) None of these
Q10. Profiteer
(a) Refugee
(b) Migrant
(c) Expatriate
(d) Amity
(e) None of these
Directions (11-15): For each of the following questions, a part or the whole of the original sentence has been highlighted in bold. You have to find the best way of writing the bold part of the sentence. Option A repeats the bold part, if the bold part is grammatically correct then choose option A.
Q11. Mauritius was a British colony for almost 200 years, excepting for the domains of administration and teaching, the English language was never really spoken on the island.
(a) excepting for
(b) except in
(c) but except in
(d) but excepting for
(e) with the exception of
Q12. George Sand (Aurore Lucile Dupin) was one of the first European writers to consider the rural poor to be legitimate subjects for literature and portray these with sympathy and respect in her novels.
(a) to be legitimate subjects for literature and portray these
(b) should be legitimate subjects for literature and portray these
(c) as being legitimate subjects for literature and portraying them
(d) as if they were legitimate subjects for literature and portray them
(e) legitimate subjects for literature and to portray them
Q13. The World Wildlife Fund has declared that global warming, a phenomenon most scientists agree to be caused by human beings in burning fossil fuels, will create havoc among migratory birds by altering the environment in ways harmful to their habitats.
(a) a phenomenon most scientists agree to be caused by human beings in burning fossil fuels,
(b) a phenomenon most scientists agree that is caused by fossil fuels burned by human beings,
(c) a phenomenon that most scientists agree is caused by human beings’ burning of fossil fuels,
(d) which most scientists agree on as a phenomenon caused by human beings who burn fossil fuels,
(e) which most scientists agree to be a phenomenon caused by fossil fuels burned by human beings,
Q14. New theories propose that catastrophic impacts of asteroids and comets may have caused reversals in the Earth’s magnetic field, the onset of ice ages, splitting apart continents 80 million years ago, and great volcanic eruptions.
(a) splitting apart continents
(b) the splitting apart of continents
(c) split apart continents
(d) continents split apart
(e) continents that were split apart
Q15. A firm specializes in the analysis of handwriting claims from a one-page writing sample that it can assess more than 300 personality traits, including enthusiasm, imagination, and ambition.
(a) from a one-page writing sample that it can assess
(b) from a one-page writing sample it has the ability of assessing
(c) the ability, from a one-page writing sample, of assessing
(d) to be able, from a one-page writing sample, to assess
(e) being able to assess, from a one-page writing sample
Solutions
1.C
2.E
3.A
4.C
5.D
6.B
7.B
8.B
9.C
10.E
11.C
12.E
13.C
14.B
15.D
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