{"id":17915,"date":"2022-04-14T15:00:12","date_gmt":"2022-04-14T09:30:12","guid":{"rendered":"https:\/\/scholarsclasses.com\/blog\/?p=17915"},"modified":"2025-01-04T12:52:43","modified_gmt":"2025-01-04T07:22:43","slug":"exemption-from-tax-mcq","status":"publish","type":"post","link":"https:\/\/scholarsclasses.com\/blog\/exemption-from-tax-mcq\/","title":{"rendered":"Exemption from Tax MCQ (S.11) | 25 Free MCQs on GST"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-text-align-center\">Exemption from Tax MCQ<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"576\" data-src=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ-1024x576.webp\" alt=\"Exemption from Tax MCQ\" class=\"wp-image-17968 lazyload\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/576;width:720px;height:auto\" title=\"\" data-srcset=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ-1024x576.webp 1024w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ-300x169.webp 300w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ-768x432.webp 768w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ-1536x864.webp 1536w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2022\/04\/Exemption-from-Tax-MCQ.webp 1920w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><figcaption class=\"wp-element-caption\">Exemption from Tax MCQ<\/figcaption><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/scholarsclasses.com\/blog\/business-economics-mcq\/\" data-type=\"URL\" data-id=\"https:\/\/scholarsclasses.com\/blog\/business-economics-mcq\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><strong><a href=\"https:\/\/scholarsclasses.com\/blog\/income-tax-mcq\/\" data-type=\"URL\" data-id=\"https:\/\/scholarsclasses.com\/blog\/income-tax-mcq\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>MCQs on other topics of Taxation<\/strong><\/a><\/strong><\/li>\n\n\n\n<li><a href=\"https:\/\/www.icsi.edu\/media\/webmodules\/modelquestionpaper\/CMA-MCQ%20100.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.icsi.edu\/media\/webmodules\/modelquestionpaper\/CMA-MCQ%20100.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Cost Accounting MCQs pdf<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<p><strong>1. Which one of the following is true?<br><\/strong>(a) Entire income of any trust is exempted from GST<br>(b) Entire income of a registered trust is exempted from GST<br>(c) Incomes from specified\/defined charitable activities of a trust are exempted from GST<br>(d) Incomes from specified\/defined charitable activities of a registered trust (u\/s 12AA of Income Tax Act)are exempted from GST<\/p>\n\n\n\n<p><strong>2. Select the correct statement?<br><\/strong>(a) Transfer of a going concern wholly is not exempt from GST<br>(b) Transfer of a going concern is partly exempt from GST<br>(c) Transfer partly as going concern is exempted from GST<br>(d) Transfer of a going concern is exempt from GST<\/p>\n\n\n\n<p><strong>3. Service by whom, by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution, is exempted?<br><\/strong>(a) Central Government or State Government or Union territory or Local authority<br>(b) Governmental authority<br>(c) Municipality under Article 243 W of the Constitution<br>(d) All of above<\/p>\n\n\n\n<p><strong>4. Which is a wrong statement?<br><\/strong>(a) All services of Department of Post are exempted<br>(b) All services by State\/Central Governments\/local authorities in relation to an aircraft or avessel in a Port or an Airport are exempted<br>(c) All services by State\/Central Governments\/local authorities in relation to transport ofpassengers are exempted<br>(d) All the above mentioned<\/p>\n\n\n\n<p><strong>5. Services to a single residential unit is, exempted if:<br><\/strong>(a) It is pure labour service only<br>(b) It is works contract only<br>(c) It is a part of residential complex only<br>(d) It is on ground floor without further super structure<\/p>\n\n\n\n<p><strong>6. Which exemption option is right from the following?<br><\/strong>(a) For letting out any immovable property<br>(b) For letting out any residential dwelling for use as residence<br>(c) For letting out any residential property irrespective of its use<br>(d) For none of the above<\/p>\n\n\n\n<p><strong>7. Services by a hotel, inn, guest house, club or campsite are exempted for residential \/ lodging purposes &#8211;<br><\/strong>(a) If the actual tariff for a unit of accommodation is below&nbsp;Rs&nbsp;10,000<br>(b) If the actual tariff for a unit of accommodation is below&nbsp;Rs&nbsp;1,000<br>(c) If the actual tariff for a unit of accommodation is exactly&nbsp;Rs&nbsp;1,000<br>(d) If the actual tariff for a unit of accommodation is above&nbsp;Rs&nbsp;1,000<\/p>\n\n\n\n<p><strong>8. Transportation of passengers exempted if &#8211;<br><\/strong>(a) It is by air-conditioned stage carriage<br>(b) It is by air-conditioned contract carriage<br>(c) It is by non-air-conditioned stage carriage for tourism, charter or hire<br>(d) None of the above<\/p>\n\n\n\n<p><strong>9. Transportation of passengers is exempted &#8211;<br><\/strong>(a) In an air-conditioned railway coach<br>(b) In a vessel for public tourism purpose between places in India<br>(c) In a metered cab\/auto rickshaw \/ e rickshaw<br>(d) In all the above mentioned<\/p>\n\n\n\n<p><strong>10. Transportation of goods is not exempted if it is &#8211;<br><\/strong>(a) by a goods transport agency \/ courier agency<br>(b) by inland waterways<br>(c) by an aircraft from a place outside India upto the customs station of clearance in India<br>(d) by all the above mentioned<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Answers:<\/strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">1)Incomes from specified\/defined charitable activities of a registered trust (u\/s 12AA of Income Tax Act)are exempted from GST<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">2)Transfer of a going concern is exempt from GST<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">3)All of above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">4)All the above mentioned<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">5)It is pure labour service only  6)For letting out any residential dwelling for use as residence<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">7)If the actual tariff for a unit of accommodation is below&nbsp;Rs&nbsp;1,000<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">8)None of the above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">9)In a metered cab\/auto rickshaw \/ e rickshaw<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">10)by a goods transport agency \/ courier agency<\/mark><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>11. Transportation of agricultural produces, milk, salt and food grain including flour, pulses and rice,\u2018relief materials meant for victims of natural or man-made disasters, calamities, accidents ormishap\u2019, newspaper or magazines registered with the Registrar of Newspapers &#8211; is exempted \u2013<br><\/strong>(a) If it is by a goods transport agency<br>(b) If it is by a rail &#8211; within India<br>(c) If it is by a vessel &#8211; within India<br>(d) If it is by all of the above<\/p>\n\n\n\n<p><strong>12. Which of the following is exempted \u2013<br><\/strong>(a) Services by way of loading, unloading, packing, storage or warehousing of rice<br>(b) Services by way of loading and unloading of jute<br>(c) Services by way of packing and storage or warehousing of rubber<br>(d) None of the above<\/p>\n\n\n\n<p><strong>13. Core services of which organization is not exempted &#8211;<br><\/strong>(a) Services provided by the Insurance Regulatory and Development Authority of India to insurers<br>(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<br>(c) Services by Port Trusts<br>(d) Services by the Reserve Bank of India<\/p>\n\n\n\n<p><strong>14. If the aggregate turnover of in F.Y. 2018-19 of M\/s ABCD Enterprises, Kanchipuram, Tamil Nadu,India was&nbsp;Rs&nbsp;18 lakh, exemption is available for the following services rendered to ABCD Enterprises<br><\/strong>(a) Arbitral Tribunal services<br>(b) Legal services by firm of advocates<br>(c) Legal services by senior advocate<br>(d) All of the above<\/p>\n\n\n\n<p><strong>15. Which of the following is exempted?<br><\/strong>(a) All kinds of long term (30 or more years) leases of industrial plots<br>(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<br>(c) Short term (up to 30 years) leases of industrial plots by State Government IndustrialDevelopment Corporations or Undertakings to industrial units<br>(d) All kinds of short term (up to 30 years) lease of industrial plots<\/p>\n\n\n\n<p><strong>16. One of the following is exempted from GST &#8211;<br><\/strong>(a) Any business exhibition <br>(b) A business exhibition in India<br>(c) A business exhibition outside India <br>(d) None of the above<\/p>\n\n\n\n<p><strong>17. Which of the following is not exempted -?<br><\/strong>(a) Health care service to human beings by authorized medical practitioners \/ para medics<br>(b) Health care services to Animals\/Birds<br>(c) Slaughtering of animals<br>(d) Rearing horses<\/p>\n\n\n\n<p><strong>18. Services by educational institution is exempted if the services are to &#8211;<br><\/strong>(a) Any common man <br>(b) Its own students, faculty \/ staff<br>(c) Both a &amp; b <br>(d) None of the above<\/p>\n\n\n\n<p><strong>19. Services by a Non-Profit entity (Registered or Unregistered) are exempted &#8211;<br><\/strong>(a) If they are to its own members provided the contribution received is up to&nbsp;Rs&nbsp;7500 , per month from a member<br>(b) If they are to its own members, provided the contribution received is up to&nbsp;Rs&nbsp;7500 per month from a member towards sourcing goods\/services from any third person for common use of members<br>(c) If they are to its own members, provided the contribution is less than&nbsp;Rs&nbsp;7500 per month from a member towards sourcing goods\/services from any third person for common use of members<br>(d) If they are to its own members, provided the contribution is up to&nbsp;Rs&nbsp;7500 per month per member for common use specified members<\/p>\n\n\n\n<p><strong>20. Which of the following are exempted services?<br><\/strong>(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&nbsp;Rs&nbsp;1 lakh<br>(b) Services by an artist by way of a performance in folk or classical art forms of music\/ dance with consideration therefor not exceeding&nbsp;Rs&nbsp;1.5 lakh<br>(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&nbsp;Rs&nbsp;1.5 lakh<br>(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&nbsp;Rs&nbsp;1.5 lakh<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Answers:<\/strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">11)If it is by all of the above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">12)Services by way of loading, unloading, packing, storage or warehousing of rice<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">13)Services by Port Trusts<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">14)All of the above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">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<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">16)A business exhibition outside India<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">17)Rearing horses<\/mark> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> 18)Its own students, faculty \/ staff 19)If they are to its own members, provided the contribution received is up to&nbsp;Rs&nbsp;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&nbsp;Rs&nbsp;1.5 lakh<\/mark><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>21. Transportation of passengers by _______ are exempt from GST.<br><\/strong>(a) Railway in first class <br>(b) Railway in an air-conditioned coach<br>(c) Metro <br>(d) All of the above<\/p>\n\n\n\n<p><strong>22. Transportation of ________ by a GTA in a goods carriage is exempt from GST.<br><\/strong>(a) Agricultural produce <br>(b) Organic manure<br>(c) Milk <br>(d) All of the above<\/p>\n\n\n\n<p><strong>23. What of the following services provided to an educational institution \u2013 Debo Public School- are exempt from GST?<br><\/strong>(a) Transportation of staff of the school<br>(b) Cleaning of the school<br>(c) Services relating to conduct of higher secondary exams<br>(d) All of the above<\/p>\n\n\n\n<p><strong>24. Transportation of passengers by_______ are exempt from GST.<br><\/strong>(a) air conditioned stage carriage <br>(b) radio taxi<br>(c) air, terminating in Nagaland airport <br>(d) All of the above<\/p>\n\n\n\n<p><strong>25. Which of the following services provided by Department of Posts are exempt from GST?<br><\/strong>(a) Speed posts <br>(b) Life Insurance<br>(c) Express parcel posts <br>(d) None of the above<\/p>\n\n\n\n<p><strong>26. Distribution of electricity by a distribution utility is a:<br><\/strong>(a) Non-taxable supply <br>(b) Exempt Supply<br>(c) Nil Rated Supply <br>(d) Neither supply of goods nor supply of services<\/p>\n\n\n\n<p><strong>27. An exempt supply includes<br><\/strong>(a) Supply of goods or services or both which attracts Nil rate of tax<br>(b) Non-taxable supply<br>(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<br>(d) All of the above<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Answers:<\/strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">21)Metro<\/mark> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> 22)All of the above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">23)All of the above<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">24)air, terminating in Nagaland airport <\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">25)None of the above  26)Exempt Supply<\/mark>  <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">27)All of the above<\/mark><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":17968,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2,7,1],"tags":[4827],"class_list":["post-17915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bcom","category-degree-college","category-misc","tag-exemption-from-tax-mcq"],"_links":{"self":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/17915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/comments?post=17915"}],"version-history":[{"count":3,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/17915\/revisions"}],"predecessor-version":[{"id":36330,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/17915\/revisions\/36330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/media\/17968"}],"wp:attachment":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/media?parent=17915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/categories?post=17915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/tags?post=17915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}