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Table of Contents 1.3 Levy and Collection (Taxable event) MCQ 1.5. Taxability of
Composite and Mixed Supply 1.6 Location and place of the supplier of GST MCQ
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1.4 MCQ:
Exemption from GST
1.Which of the services of transportation of passengers by railways is
exempt from tax
A. In any class
B. In first class
C. In an
air-condition coach
D. In any class
other than first class or air-condition coach
Answer: D) In any class other than
first class or air-condition coach
2.Which of the following services provided by Department of Post is/are
exempt from GST?
A. Speed post and
express parcel post
B. Life insurance
C. Agency services
D. None of the
above
Answer: D) None of the above
3.Which of the following services of transportation of passengers is/are exempt from GST?
A. Metro
B. Inland waterways
C. Metered cabs or
auto rickshaws (including e-rickshaws)
D. All the above
Answer: D) All the above
4. Which of the following services of transportation of goods by a GTA
in a goods carriage is/are exempt from GST?
A. Agricultural
produce
B. Milk
C. Organic manure
D. All of the above
Answer: D) All of the above
5.Services by a person by way of renting precincts of a religious place
meant for general public, owned or managed by an entity registered as a
charitable or religious trust under section 12AA of the Income Tax Act,1961
shall be exempt provided the charges for renting of premises, community halls,
kalyanmandapam or open area, and the like where charges are less than
A. Rs. 2,500 per
day
B. Rs. 5,000 per
day
C. Rs. 10,000 per
day
D. Rs. 20,000 per
day
Answer: C) Rs. 10,000 per day
6.Services by a person by way of renting precincts of a religious place
meant for general public, owned or managed by an entity registered as a
charitable or religious trust under section 12AA of the Income Tax Act,1961
shall be exempt provided the room rent is less than
A. Rs. 500 per day
B. Rs. 750 per day
C. Rs. 1,000 per
day
D. Rs. 2,000 per
day
Answer: C) Rs. 1,000 per day
7.Which of the following services not exempt from GST?
A. Services by way
of transportation of goods by road other than GTA and courier agency
B. Services by way
of transportation of goods by a goods transportation agency and courier agency
C. Services by way
of transportation of goods by inland waterways
D. All of the above
Answer: B) Services by way of
transportation of goods by a goods transportation agency and courier agency
8.Which of the following services by way of transportation of rail or a
vessel from one place in India is/are exempt from GST?
A. Newspaper or
magazines registered with Registrar of Newspapers
B. Agricultural
produce
C. Milk, salt and
food grain including flours, pulses and rice
D. All of the above
Answer: D) All of the above
9.Which of the following services provided by a goods transport agency,
by way of transport in a goods carriage is not exempt from GST?
A. Agricultural
produce
B. Goods, where
consideration charge for transportation of all such goods for a single
consignee exceeds Rs. 750
C. Milk, salt and
food grain including flour, pulses and rice
D. Organic manure
Answer: B) Goods, where
consideration charge for transportation of all such goods for a single consignee
exceeds Rs. 750
10.Services by way of giving on hire to a state transport undertaking, a
motor vehicle shall be exempt provided such vehicle is meant to carry more than
A. Four passengers
B. Ten passengers
C. Twelve
passengers
D. Twenty
passengers
Answer: C) Twelve passengers
11.Services by way of giving on hire motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution shall be exempt provided the educational institution is providing services by way of:
A. Pre-school
education
B. Education up to
higher secondary school or equivalent
C. Pre-school
education and education up to higher secondary school or equivalent
D. Education up to
post graduate or equivalent
Answer: C) Pre-school education and
education up to higher secondary school or equivalent
12.Which of the following services provided to an educational
institution is/are exempt from tax
A. Transportation
of students, faculty and staff
B. Security
services
C. Cleaning or
housekeeping services performed in such educational institution
D. All the above
Answer: D) All the above
13.Services provided to an educational institution relating to admission
to, or conduct of examination by, such institution; shall be exempt if such
admission/examination is
A. Up to higher
secondary
B. Up to graduation
C. Up to nursery/KG
D. For all the
above
Answer: D) For all the above
14.Services provided by an individual to a recognised sports body for
participation in a sporting event organised by a recognised sports body shall
be exempt if such individual has provided the services as
A. Player
B. Referee
C. umpire
or coach
D. Player, referee,
umpire or coach or team manager
Answer: D) Player, referee, umpire
or coach or team manager
15.Services by way of health care services shall be exempt if it is provided by
A. A clinical
establishment
B. An authorised
medical practitioner
C. Para-medics
D. A clinical
establishment, an authorised medical practitioner, para-medics
Answer: D) A clinical
establishment, an authorised medical practitioner, para-medics
16.Services by an artist by way of performance in folk or classical art
forms of music, or dance, or theatre shall be exempt if the consideration
charged for such performance is not more than
A. Rs. 75,000
B. Rs. 1,00,000
C. Rs. 1,50,000
D. Rs. 2,50,000
Answer: C) Rs. 1,50,000
17.Services by way of fumigation shall be exempt if it is in:
A. Any warehouse
B. Any business
premises
C. A warehouse of
agricultural produce
D. All the above
Answer: C) A warehouse of
agricultural produce
18.Services by an educational institution shall be exempt if it is
provided:
A. To its students
B. To its faculty
and staff
C. By way of
conduct of entrance examination against consideration in the form of entrance
fee
D. All the above
Answer: D) All the above
19.Which of the following services are exempt:
A. Admission to a
museum
B. Admission to a
national park, wildlife sanctuary, tiger reserve or zoo
C. Admission to
declared protected monument
D. All the above
Answer: D) All the above
20.Services by way of right to admission to circus, dance, or theatrical
performance, award function, concert, pageant, musical performance or any
sporting event or planetarium shall be exempt if the consideration for
admission is not more than
A. Rs. 250 per
person
B. Rs. 500 per
person
C. Rs. 750 per
person
D. Rs.1,000 per
person
Answer: B) Rs. 500 per person
21.Services by an old age home run by Central Government, State
Government or by an entity registered under section 12AA of the Income Tax Act,
1961 to its residents (aged 60 years or more) shall be exempt if the
consideration charged inclusive of charges for boarding, lodging and
maintenance consideration is not more than
A. Rs. 10,000 per
month per member
B. Rs. 15,000 per
month per member
C. Rs. 25,000 per
month per member
D. Rs. 40,000 per
month per member
Answer: C) Rs. 25,000 per month per
member
22.Services provided to an educational institution by way of
transportation of students, faculty and staff shall be exempt, if such services
are provided to an institution which is providing services by way of
A. Pre-school
education
B. Education upto
higher secondary school or equivalent
C. Pre-school
education and education up to higher secondary school or equivalent
D. Education of any
level
Answer: C) Pre-school education and
education up to higher secondary school or equivalent
23.Services by way of renting of residential dewelling for use as
residence shall be exempt, if the rent of residential dewelling does not exceed
A. Rs. 20,0000 p.m.
B. Rs. 40,000 p.m.
C. Rs. 50,000 p.m.
D. None of the
above
Answer: D) None of the above
24.Services by way of artificial insemination shall be exempt in case of
A. All livestock
B. All livestock
other than camels
C. All livestock
other than horses
D. All livestock
other than pigs
Answer: C) All livestock other than
horses
25.Services by way of fumigation shall be exempt in a warehouse of
A. Agricultural
produce
B. Manufactured
goods
C. Any produce
D. Perishable goods
Answer: A) Agricultural produce
26.Services by way of loading, unloading, packing, storage or
warehousing shall be exempt in case of
A. Pulses
B. Wheat and rice
C. Rice
D. All cereals
Answer: C) Rice
27.Fee or consideration charged in any other form from the participants shall be exempt for participating in
A. A religious programme
or camp meant for advancement of religion
B. A yoga programme
or camp meant for advancement of yoga
C. A meditation
programme or camp meant for advancement of spirituality
D. All the above
Answer: D) All the above
28.Religious yatra or pilgrimage organised by any charitable or
religious trusts are
A. Exempt
B. Not exempt
C. Exempt of amount
spent by the trust does not exceed Rs. 1,000 per person
D. Exempt of amount
spent by the trust does not exceed Rs. 500 per person
Answer: B) Not exempt
29.Accomodation service in hostels including such services provided by
trust is exempt if the value of supply is below
A. Rs. 1,000 per
day
B. Rs. 1,500 per
day
C. Rs. 2,000 per
day
D. Rs. 2,500 per
day
Answer: A) Rs. 1,000 per day
30.Which of the following goods exempted from CGST?
A. Indian National
Flag
B. Plastic bangles
C. Fruits and
vegetables
D. All the above
Answer: D) All the above
31.Which of the following goods exempted from CGST except:
A. Butter
B. Fresh milk
C. Fish and meat
D. Refrigerator
Answer: D) Refrigerator
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