Introduction to GST MCQ | 40 Free MCQs

31. The definition of goods under section 2(52) of the CGST Act does not include-
(a) Grass
(b) Money and securities
(c) Actionable claims
(d) Growing crops

32. _______ is not included in the term “Goods” under GST Law:
(a) Movable Property
(b) Actionable Claim
(c) Securities
(d) Growing Crops

33. Which of the following is not covered under the term “Goods” under GST ?
(a) Money
(b) Actionable Claim
(c) Securities
(d) Both (a) & (c)

34. As per the CGST Act, 2017, “business” includes :
(i) Adventure not for a pecuniary benefit
(ii) Any activity or transaction undertaken by the Central Government, a State Government orany local authority in which they are engaged as public authorities.
(a) (ii) only
(b) Both (i) and (ii)
(c) Neither (i) nor (ii)
(d) (i) only

35. Securities are excluded from the definition of _______ .
(a) Goods
(b) Services
(c) Both (a) and (b)
(d) Neither (a) nor (b)

36. Money is _______ .
(a) Specifically included in the definition of goods
(b) Specifically included in the definition of services
(c) Specifically excluded from the definition of goods as well as services
(d) None of the above

37. Actionable Claims are ______ .
(a) Specifically included in the definition of goods
(b) Specifically included in the definition of services
(c) Specifically excluded from the definition of goods as well as services
(d) Specifically excluded from the definition of goods only

38. Which of the following is a non–taxable supply under the CGST Act, 2017 ?
(a) Supply of goods not leviable to tax under the CGST Act, 2017
(b) Supply of services not leviable to tax under the CGST Act, 2017
(c) Supply which is neither a supply of good nor a supply of service.
(d) Both (a) and (b)