Exemption from Tax MCQ (S.11) | 25 Free MCQs on GST
11. Transportation of agricultural produces, milk, salt and food grain including flour, pulses and rice,‘relief materials meant for victims of natural or man-made disasters, calamities, accidents ormishap’, newspaper or magazines registered with the Registrar of Newspapers – is exempted –
(a) If it is by a goods transport agency
(b) If it is by a rail – within India
(c) If it is by a vessel – within India
(d) If it is by all of the above
12. Which of the following is exempted –
(a) Services by way of loading, unloading, packing, storage or warehousing of rice
(b) Services by way of loading and unloading of jute
(c) Services by way of packing and storage or warehousing of rubber
(d) None of the above
13. Core services of which organization is not exempted –
(a) Services provided by the Insurance Regulatory and Development Authority of India to insurers
(b) Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors
(c) Services by Port Trusts
(d) Services by the Reserve Bank of India
14. If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu,India was Rs 18 lakh, exemption is available for the following services rendered to ABCD Enterprises
(a) Arbitral Tribunal services
(b) Legal services by firm of advocates
(c) Legal services by senior advocate
(d) All of the above
15. Which of the following is exempted?
(a) All kinds of long term (30 or more years) leases of industrial plots
(b) Long term (30 or more years) leases of industrial plots or plots for development of infrastructure for financial business by State Government Industrial Development Corporations or Undertakings to industrial units
(c) Short term (up to 30 years) leases of industrial plots by State Government IndustrialDevelopment Corporations or Undertakings to industrial units
(d) All kinds of short term (up to 30 years) lease of industrial plots
16. One of the following is exempted from GST –
(a) Any business exhibition
(b) A business exhibition in India
(c) A business exhibition outside India
(d) None of the above
17. Which of the following is not exempted -?
(a) Health care service to human beings by authorized medical practitioners / para medics
(b) Health care services to Animals/Birds
(c) Slaughtering of animals
(d) Rearing horses
18. Services by educational institution is exempted if the services are to –
(a) Any common man
(b) Its own students, faculty / staff
(c) Both a & b
(d) None of the above
19. Services by a Non-Profit entity (Registered or Unregistered) are exempted –
(a) If they are to its own members provided the contribution received is up to Rs 7500 , per month from a member
(b) If they are to its own members, provided the contribution received is up to Rs 7500 per month from a member towards sourcing goods/services from any third person for common use of members
(c) If they are to its own members, provided the contribution is less than Rs 7500 per month from a member towards sourcing goods/services from any third person for common use of members
(d) If they are to its own members, provided the contribution is up to Rs 7500 per month per member for common use specified members
20. Which of the following are exempted services?
(a) Services by an artist by way of a performance in folk or classical art forms of music/ dance /theatre with consideration therefor not exceeding Rs 1 lakh
(b) Services by an artist by way of a performance in folk or classical art forms of music/ dance with consideration therefor not exceeding Rs 1.5 lakh
(c) Services by an artist by way of a performance in folk or classical art forms of music/ dance /theatre with consideration therefor not exceeding Rs 1.5 lakh
(d) Services by an artist as a brand ambassador by way of a performance in folk or classical art forms of music/ dance / theatre with consideration therefor not exceeding Rs 1.5 lakh
| Answers: 11)If it is by all of the above 12)Services by way of loading, unloading, packing, storage or warehousing of rice 13)Services by Port Trusts 14)All of the above 15)Long term (30 or more years) leases of industrial plots or plots for development of infrastructure for financial business by State Government Industrial Development Corporations orUndertakings to industrial units 16)A business exhibition outside India 17)Rearing horses 18)Its own students, faculty / staff 19)If they are to its own members, provided the contribution received is up to Rs 7500 per month from a member towards sourcing goods/services from any third person for common use of members 20)Services by an artist by way of a performance in folk or classical art forms of music/ dance /theatre with consideration therefor not exceeding Rs 1.5 lakh |
