GST Exam MCQ Part -4

( Multiple Choice Questions )

Video on GST Exam MCQ part 4 explained in Hindi by CA Satbir Singh

Q: Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether employees or not,

A) are healthcare services which are exempt under GST

B) is treated as non GST Supply as per CGST Act 2017

C) are healthcare services and  exempt under GST if provided by  Employees  and Taxable if provided by non Employees of hospitals.

D) are healthcare services but taxable under GST

Answer A) are healthcare services which are exempt under GST [ Refer Circular 32/06/2018 dated 12th February 2018 ]  

Q Foods supplied by the hospitals and clinics 

A) to the in-patients as advised by the doctor/nutritionists is not taxable under GST

B) to patients (not admitted) or their attendants or visitors are taxable under GST

C ) Both A and B

D) to any Patient ( whether admitted or not ) is not taxable under GST

Answer C)  Both A and B [ Refer Circular 32/2018-GST dated 12-02-2018 ]

Q Services by way of Transfer of a going concern ,  as a whole or an independent part thereof,  is exempt from GST

A) Statement is True

B) Statement is false

C) Statement is partly True

D) none of the above

Answer A ) Statement is True [ Refer Sr No 2 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q: Pls Complete the Following Sentence

” Services by way of ………………. of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex ” is exempt from GST

A ) Pure labour contracts

B) Pure works contracts

C) Pure Material Contracts

D) Pure Agency contracts

Answer A)  Pure labour contracts   Refer Sr No 11 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q: Following Services is exempt from GST :

A) renting of residential dwelling for use as residence

B)  renting of any residential dwelling property irrespective of usage

C)  renting of any commercial property for use as residence

D) renting of residential dwelling for use as residence by labour class

Answer :  A) Renting of residential dwelling for use as residence  Refer Sr No 12 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q Complete following sentence 

” Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation ………………………….. is exempt from GST “

A) below one thousand rupees per day or equivalent

B) below one thousand rupees per month  or equivalent

C) equal to one thousand rupees per day or equivalent%

D) above one thousand rupees per day or equivalent

Answer :  A) below one thousand rupees per day or equivalent [ Refer Sr No 14 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q Transportation of passengers, with or without accompanied belongings is not Exempt from GST if it is by

A) Metro (air-conditioned coach)

B) Monorail (air-conditioned coach)

C) Tramway (air-conditioned coach)

D)  Railways (air-conditioned coach)

Answer :  D) Railways (air-conditioned coach) [ Refer Sr No 17 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q Which of the following is exempted from GST–

(a) Services by way of loading, unloading, packing, storage or warehousing of rice
(b) Services by way of loading, unloading, packing, storage or warehousing of wheat
(c) Services by way of loading, unloading, packing, storage or warehousing of cotton
(d) None of the above

Answer : A) Services by way of loading, unloading, packing, storage or warehousing of rice [ Refer Sr No 24 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q  Complete the following sentence 

” Service by way of access to a ……… or a …………… on payment of toll charges is exempt from GST “

A) Road , Tunnel

B) Railway bridge , Tunnel

C) Road , Railway bridge

D) Road , Bridge

Answer D) Road , Bridge [ Refer Sr No 23 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q: Services by an organiser to any person in respect of a………….. is exempted from GST

A) business exhibition

B) business exhibition held in India

C) business exhibition held outside India

D) business exhibition sponsored by Government

Answer C)  business exhibition held outside India [ Refer Sr No 52 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

Q Services by way of slaughtering of ……………….. is exempted from GST

A) Pigs

B) Goats

C) Sheeps

D) Animals.

Answer D) Animals [ Refer Sr No 56 of NOTIFICATION NO. 12/2017-CENTRAL TAX (RATE) Dated DATED 28-6-2017 ]

All GST Exam MCQ

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