Top 50+ Solved Exemption from Tax MCQ Questions Answer
Q. 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
Q. 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
Q. 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
Q. 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 ` 7500 , per month from a member
b. If they are to its own members, provided the contribution received is up to ` 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 ` 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 ` 7500 per month per member for common use specified members
Q. 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 ` 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 ` 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 ` 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 ` 1.5 lakh
Q. Transportation of passengers by are exempt from GST.
a. Railway in first clas
b. Railway in an air-conditioned coach
c. Metro
d. All of the above
Q. 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
Q. What of the following services provided to an educational institution – Debo Public School- areexempt 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
Q. 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
Q. Which of the following services provided by Department of Posts are exempt from GST?
a. Speed post
b. Life Insurance
c. Express parcel posts
d. None of the above
Q. 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
Q. 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