Scope of Supply MCQ | 50 Free MCQs
Scope of Supply MCQ
1. What are different types of supplies covered under the scope of supply?
(a) Supplies made with consideration
(b) Supplies made without consideration
(c) Both of the above
(d) None of the above
2. The activities to be treated as supply of goods or supply of services as referred to in ________ of CGST Act, 2017.
(a) Schedule I of CGST Act
(b) Schedule II of CGST Act
(c) Schedule III of CGST Act
(d) Section 7
3. Which of the following taxes will be levied on Imports?
(a) CGST
(b) SGST
(c) IGST
(d) None of the above
4. Which of the following is not a supply as per section 7 of the CGST Act ?
(a) Management consultancy services not in course or furtherance of business
(b) Import of service for consideration not in course or furtherance of business
(c) Both (a) and (b)
(d) None of the above
5. _______ specifies the activities to be treated as supply even if made without Consideration
(a) Schedule I of CGST Act
(b) Schedule II of CGST Act
(c) Schedule III of CGST Act
(d) All of the above
6. Which of the following activity is outside the scope of supply and not taxable under GST?
(a) Services by an employee to the employer in the course of or in relation to his employment
(b) Services of funeral
(c) Actionable claims, other than lottery, betting and gambling.
(d) All of the above
7. Which of the following activities is a supply of services?
(a) Transfer of right in goods/ undivided share in goods without transfer of title in goods
(b) Transfer of title in goods
(c) Transfer of title in goods under an agreement which stipulates that property shall pass at a future date
(d) All of the above
8. Supply includes import of services for a consideration _______ .
(a) Only if in the course or furtherance of business
(b) Only if not in the course or furtherance of business
(c) Whether or not in the course or furtherance of business
(d) None of the above
9. _________ specifies the activities which are neither to be treated as supply of goods nor a supplyof services.
(a) Schedule I of CGST Act
(b) Schedule II of CGST Act
(c) Schedule III of CGST Act
(d) All of the above
10. Activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by theGovernment on the recommendations of the Council, shall treated as ________ .
(a) Supply of goods
(b) Supply of services
(c) Neither as a supply of goods nor a supply of services
(d) Either as a supply of goods or a supply of services
| Answers: 1)Both of the above 2)Schedule II of CGST Act 3)IGST 4)Management consultancy services not in course or furtherance of business 5)Schedule I of CGST Act 6)All of the above 7)Transfer of right in goods/ undivided share in goods without transfer of title in goods 8)Whether or not in the course or furtherance of business 9)Schedule III of CGST Act 10)Neither as a supply of goods nor a supply of services |
