Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. Works contract as defined in section 2 (119) shall be treated as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration is .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Supply of goods by any unincorporated association or body of persons to a member thereof forcash, deferred payment or other valuable consideration shall be treated as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Services by an employee to the employer in the course of or in relation to his employment is.
a. Supply of good
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Services by any court or Tribunal established under any law for the time being in force is .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. The functions performed by the Members of Parliament, Members of State Legislature, Membersof Panchayats, Members of Municipalities and Members of other local authorities shall be treated as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. The duties performed by any person who holds any post in pursuance of the provisions of theConstitution in that capacity shall be considered as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause shall be considered as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Services of funeral, burial, crematorium or mortuary including transportation of the deceasedshall be treated as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Actionable claims, other than lottery, betting and gambling shall be treated as .
a. Supply of goods
b. Supply of services
c. Neither as a supply of goods nor a supply of services
d. Either as a supply of goods or a supply of services
Q. Gifts not exceeding in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
a. 50,000
b. 1,00,000
c. 2,00,000
d. 2,50,000
Q. The shall be treated as supply even if made without consideration
a. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
b. Permanent transfer or disposal of business assets where input tax credit has NOT been availed on such assets.
c. Both of the above
d. None of the above
Q. The shall be treated as supply even if made without consideration
a. Supply of goods by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal;
b. Supply of goods by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
c. Both of the above
d. None of the above
Q. The shall be treated as supply even if made without consideration.
a. Supply of goods by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal;
b. Supply of goods by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
c. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets
d. All of the above
Q. Import of services by a taxable person from a related person or from any of his other establishmentsoutside India, in the course or furtherance of business shall .
a. Supply of services
b. Not to be treated as supply of service
c. Be treated as supply even when made without consideration
d. None of the above