topic-exemptions-under-gst

(a) (i) & (ii)

(b) (iii) & (iv)

(d) (i) [except (iii) & (iv)] & (ii)

None

1 out of 40

2. Which of the following services are exempt?

(a) Admission to a museum

(b) Admission to a national park, wildlife sanctuary, tiger reserve or zoo

(d) All of the above

None

2 out of 40

3. Services by an old age home run by Central Government, State Government or by an entity registered u/s 12AA of the Income Tax Act, 1961 to its residents (aged 60 years or more) shall be exempt if the consideration charged inclusive of charges for boarding, lodging and maintenance consideration is not more than

(a) ₹10,000 per month per member

(b) ₹15,000 per month per member

(d) ₹40,000 per month per member

None

3 out of 40

4. Services by way of giving on hire to a state transport undertaking, a motor vehicle shall be exempt provided such vehicle is meant to carry more than

(a) Four passengers

(b) Ten passengers

(d) Twenty passengers

None

4 out of 40

5. Services by way of way of health care services shall be exempt if it is provided by

(a) A clinical establishment

(b) An authorised medical practitioner

(d) A clinical establishment, an authorised medical practitioner or para-medics

None

5 out of 40

6. Which of the following services of transportation of passengers is/are exempt from GST?

(a) Metro

(b) Inland waterways

(d) All of the above

None

6 out of 40

7. Which of the following services are not exempt from GST?

(a) Service by way of transportation of goods by road other than GTA and courier agency

(b) Service by way of transportation of goods by a goods transportation agency and courier agency

(d) All of the above

None

7 out of 40

8. Which of the following services by way of transportation by rail or a vessel from one place in India is/are exempt from GST?

(a) Newspaper or magazines registered with the Registrar of Newspapers

(b) Agricultural produce

(d) All of the above

None

8 out of 40

9. Which of the following services provided by a GTA by way of transport in a goods carriage is not exempt?

(a) Agricultural produce

(b) Goods, where consideration charged for transportation of all such goods for a single consignee exceeds `750

(d) Organic manure

None

9 out of 40

10. Services by a person by way of renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust u/s 12AA of the Income Tax Act, 1961 shall be exempt provided the charges for renting of premises, community halls, kalyanmandapam or open area, and the like where charges are less than

(a) ₹2,500 per day

(b) ₹5,000 per day

(d) ₹20,000 per day

None

10 out of 40

11. Services by way of giving on hire motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution shall be exempt provided the educational institution is providing services by way of

(a) Pre-school education

(b) Education upto higher secondary school or equivalent

(d) Education up to post graduate or equivalent

None

11 out of 40

12. Which of the following services provided to an educational institution is/are exempt from tax?

(a) Transportation of students, faculty and staff

(b) Security services

(d) All of the above

None

12 out of 40

13. Services provided to an education institution relating to admission to, or conduct of examination by, such institution shall be exempt if such admission/ examination is

(a) Upto higher secondary

(b) Upto graduation

(d) All of the above

None

13 out of 40

14. Services provided by an individual to a recognised sports body for participation in a sporting event organised by a recognized sports body shall be exempt if such individual has provided the services as

(a) Player

(b) Referee, umpire or coach

(d) Player, referee, umpire or coach or team manager

None

14 out of 40

15. Which of the following services provided by Department of Posts is/are exempt from GST?

(a) Speed post and express parcel post

(b) Life insurance

(d) None of the above

None

15 out of 40

16. Services by an educational institution shall be exempt if it is provided

(a) To its students

(b) To its faculty and staff

(d) All of the above

None

16 out of 40

17. Which of the services of transportation of goods by a GTA in a goods carriage is/are exempt from GST?

(a) Agricultural produce

(b) Organic manure

(d) All of the above

None

17 out of 40

18. Services by way of right to admission to circus, dance, or theatrical performance, award function, concert, pageant, musical performance or any sporting event or planetarium shall be exempt if the consideration for admission is not more than

(a) ₹250 per person

(b) ₹500 per person

(d) ₹1,000 per person

None

18 out of 40

19. Services by a person by way of renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust u/s 12AA of the Income Tax Act, 1961 shall be exempt provided the room rent is less than

(a) ₹500 per day

(b) ₹750 per day

(d) ₹2,000 per day

None

19 out of 40

20.

(a) (i)

(b) (i) and (iii)

(d) (i), (ii) and (iii)

None

20 out of 40

21. Transportation of passengers by ________ are exempt from GST.

(a) Air conditioned stage carriage

(b) Radio taxi

(d) All of the above

None

21 out of 40

22.

(a) (i)

(b) (i) and (ii)

(d) (i), (ii) and (iii)

None

22 out of 40

23. Mr Divij has booked a room on rent in Sunshine Hotel for the purpose of lodging on 10.08.20XX. GST is payable by Mr Divij in case rent for the same is

(a) ₹800

(b) ₹6,000

(d) All of the above

None

23 out of 40

24. Which of the services of transportation of passengers by railways is exempt from tax?

(a) In any class

(b) In first class

(d) In any class other than first class or AC coach

None

24 out of 40

25.

(a) (i) & (ii)

(b) (i) & (iii)

(d) All of the above

None

25 out of 40

26.

(a) (i) & (ii)

(b) (iii)

(d) All of the above

None

26 out of 40

27.

(a) (i)

(b) (ii)

(d) (i), (ii) and (iii)

None

27 out of 40

28.

(a) (i)

(b) (ii)

(d) (i), (ii) and (iii)

None

28 out of 40

29. Transport of ______ by rail are exempt from GST.

(a) Milk

(b) Salt

(d) All of the above

None

29 out of 40

30. Which of the following services is exempt under health care services provided by clinical establishments?

(a) Chemist shop in the hospital selling medicines to public at large

(b) Food supplied from an outsourced canteen to inpatients as per diet prescribed by the hospital dietitian

(d) Advertisement services provided by the hospital to a pharmaceutical company for their asthma pump by displaying it prominently in the hospital building

None

30 out of 40

31.

(a) All of the above

(b) 1)

(d) 1) & 2)

None

31 out of 40

32. Services by way of admission to ____ are exempt from GST

(a) Museum

(b) National park

(d) All of the above

None

32 out of 40

33. Which of the following services is exempt from GST?

(a) Bollywood dance performance by a film actor in a film and consideration charged is ₹1,45,000.

(b) Carnatic music performance by a classical singer to promote a brand of readymade garments and consideration charged is ₹1,30,000

(d) Kathak dance performance by a classical dancer in a cultural programme and consideration charged is ₹1,45,000.

None

33 out of 40

34. Which of the following service is taxable under GST?

(a) Loading and unloading of paddy

(b) Loading and unloading of sugarcane

(d) Loading and unloading of potato

None

34 out of 40

35. Sahil, a resident of Delhi, is having a residential property in Vasant Vihar, Delhi which has been given on rent to a family, an unregistered person, for `50 lakhs p.a. Determine whether Sahil is liable to pay GST on such rent

(a) Yes, as services by way of renting is taxable supply under GST.

(b) No, service by way of renting of residential property to an unregistered person is exempt.

(d) Sahil, being individual, is not liable to pay GST.

None

35 out of 40

36.

(a) (i) & (iv)

(b) (i), (ii), (iii) & (iv)

(d) None of the above

None

36 out of 40

37. Which of the following services are not exempt from GST?

(a) Yoga camp conducted by a charitable trust registered u/s 12AA of the Income Tax Act, 1961

(b) Services provided by business correspondent to the rural branch of a bank with respect to Savings Bank Accounts

(d) Service provided by team manager to a recognized sports body

None

37 out of 40

38. Which of the following services are exempt from GST?

(a) Services by an artist by way of a performance in classical art forms of painting/sculpture making etc with consideration thereof not exceeding `1.5 lakhs

(b) Services by an artist by way of a performance in modern art forms of music/dance/theatre with consideration thereof not exceeding `1.5 lakhs

(c) Services by an artist by way of a performance in folk or classical art forms of music/dance/theatre with consideration thereof exceeding `1.5 lakhs.

(d) Services by an artist by way of a performance in folk or classical art forms of music/dance/theatre with consideration thereof not exceeding `1.5 lakhs.

None

38 out of 40

39. Services by wav of admission to ______ is not exempt from GST

(a) Museum

(b) National park

(d) Recognised sporting event where the admission ticket costs `600 per person.

None

39 out of 40

40. Which of the following services are exempt from GST?

(a) Admission to a circus where entry ticket costs ₹550 per person

(b) Interest charged on outstanding credit card balances

(d) Services by a foreign diplomatic mission located in India

None

40 out of 40

Topic - Exemptions Under GST

Topic -
Exemptions Under GST