Exemption from Tax MCQ (S.11) | 25 Free MCQs on GST

21. Transportation of passengers by _______ are exempt from GST.
(a) Railway in first class
(b) Railway in an air-conditioned coach
(c) Metro
(d) All of the above

22. Transportation of ________ by a GTA in a goods carriage is exempt from GST.
(a) Agricultural produce
(b) Organic manure
(c) Milk
(d) All of the above

23. What of the following services provided to an educational institution – Debo Public School- are exempt from GST?
(a) Transportation of staff of the school
(b) Cleaning of the school
(c) Services relating to conduct of higher secondary exams
(d) All of the above

24. Transportation of passengers by_______ are exempt from GST.
(a) air conditioned stage carriage
(b) radio taxi
(c) air, terminating in Nagaland airport
(d) All of the above

25. Which of the following services provided by Department of Posts are exempt from GST?
(a) Speed posts
(b) Life Insurance
(c) Express parcel posts
(d) None of the above

26. Distribution of electricity by a distribution utility is a:
(a) Non-taxable supply
(b) Exempt Supply
(c) Nil Rated Supply
(d) Neither supply of goods nor supply of services

27. An exempt supply includes
(a) Supply of goods or services or both which attracts Nil rate of tax
(b) Non-taxable supply
(c) Supply of goods or services or both which are wholly exempt from tax under Section 11 of the CGST Act or under Section 6 of IGST Act
(d) All of the above