WB Board is conducting the Class 12 Costing and Taxation Board Exam 2026 on February 20, 2026. Class 12 Costing and Taxation Question Paper with Solution PDF will be available here for download.

The official question paper of WB Board Class 12 Costing and Taxation Board Exam 2026 is provided below. Students can download the official paper in PDF format for reference.

WB Board Class 12 2026 Costing and Taxation Question Paper with Solution PDF

WB Board Class 12 2026 Costing and Taxation Question Paper with Solution PDF Download PDF Check Solutions
Question 1:

Costing is mainly concerned with —

  • (A) Calculation of profit
  • (B) Determination of cost of production
  • (C) Preparation of balance sheet
  • (D) Recording financial transactions
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Question 2:

Which of the following is a direct cost?

  • (A) Factory rent
  • (B) Office salary
  • (C) Direct labour
  • (D) Advertisement
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Question 3:

Fixed cost is a cost that —

  • (A) Changes with production level
  • (B) Remains constant within a certain range
  • (C) Depends on sales only
  • (D) Varies every month
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Question 4:

GST stands for —

  • (A) General Sales Tax
  • (B) Goods and Service Tax
  • (C) Goods and Services Tax
  • (D) Government Service Tax
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Question 5:

Income tax is a —

  • (A) Direct tax
  • (B) Indirect tax
  • (C) Service tax
  • (D) Excise duty
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