Practice Test


Q1) Which of the following is true? Show Answer


Q2) Select the correct statement? Show Answer


Q3) 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? Show Answer


Q4) Which is a wrong statement? Show Answer


Q5) Services to a single residential unit is, exempted if: Show Answer


Q6) Which exemption option is right from the following? Show Answer


Q7) Services by a hotel, inn, guest house, club or campsite are exempted for residential / lodging purposes - Show Answer


Q8) Transportation of passengers exempted if- Show Answer


Q9) Transportation of passengers is exempted - Show Answer


Q10) Transportation of goods is not exempted if it is- Show Answer


Q11) Transportation of agricultural produces milk, salt and food grain including flour, pulses and rice, ‘relief materials meant for victims of naturals or man-made disasters, calamities, accidents or mishap’, newspaper or magazines registered with the Register of Newspapers – is exempted - Show Answer


Q12) Which of the following is exempted - Show Answer


Q13) Core services of which organization is not exempted - Show Answer


Q14) If the aggregate turnover of in F.Y. 2018-19 of M/s ABCD Enterprises, Kanchipuram, Tamil Nadu, India was `18 lakh, exemption is available for the following services rendered to ABCD enterprises Show Answer


Q15) Which of the following is exempted? Show Answer


Q16) One of the following is exempted from GST - Show Answer


Q17) Which of the following is not exempted - ? Show Answer


Q18) Services by educational institution is exempted if the services are to - Show Answer


Q19) Services by a Non-Profit entity (Registered or Unregistered) are exempted - Show Answer


Q20) Which of the following are exempted services ? Show Answer


Q21) Transportation of passengers by _____ are exempt from GST. Show Answer


Q22) Transportation of ______ by a GTA in a goods carriage is exempt from GST. Show Answer


Q23) What of the following services provided to an educational institution – Debo Public School – are exempt from GST? Show Answer


Q24) Transportation of passengers by _____ are exempt from GST. Show Answer


Q25) Which of the following services provided by Department of Posts are exempt from GST? Show Answer


Q26) Distribution of electricity by a distribution utility is a : Show Answer


Q27) An exempt supply includes Show Answer


Q28) A registered person supplying exempt goods is not entitled to collect a tax higher than the effective rate. Show Answer


Q29) Services by the Department of Posts by way of speed post are exempt. Show Answer


Q30) Services provided by the Central Government, State Government, Union territory or local authority to a business entity by way of renting of immovable property are not exempt. Show Answer


Q31) Service of transportation of passengers in metro will taxable. Show Answer


Q32) Services by an entity registered under section 12AA of the Income-Tax Act, 1961 by way of charitable activities are exempt. Show Answer


Q33) Services by way of transfer of a going concern, as a whole or an independent part thereof are taxable. Show Answer


Q34) Service of transportation of passengers by metered cabs or auto rickshaws is exempt. Show Answer


Q35) Services by way of transportation of goods by an aircraft from a place outside India up-to the customs station of clearance in India is exempt. Show Answer


Q36) Services by way of transportation by rail of agricultural produce is exempt. Show Answer


Q37) Toll charges are not exempt. Show Answer


Q38) Services to the Reserve Bank of India are exempt. Show Answer


Q39) Services by an organizer to any person in respect of a business exhibition held outside India are subject to IGST. Show Answer


Q40) Rearing of horses is exempt. Show Answer


Q41) Services by way of ripening of fruits are exempt. Show Answer


Q42) Exemption from CGST automatically operates as exemption from SGST. Show Answer


Q43) Exemption from IGST automatically operates as exemption from CGST. Show Answer


Q44) Exemption from IGST automatically operates as exemption from GST on imports. Show Answer


Q45) Service by way of access to a road or a bridge on payment of toll is exempt. Show Answer