Exempted supplies under GST

Which of the following is not an example of how an exemption affects the economy?

• Social, health, environmental policy

• Political considerations

• Intended investment strategies.

• legislate for one person’s prosperity by granting an exemption while taxing another

Applicability of Exemption Notification under CGST Act will not have an impact on?

• SGST Act

• UTGST Act

• IGST Act

• Income of an Individual

Which of the following is not a part of Classification of HSN Wise Summary?

• Sections

• Chapter

• Explanation

• Heading

Which of the following is not used to determine an exemption?

• Notification

• Advance rulings

• Court Rulings

• HSN Code for goods or SAC for services

As per the Provisions of Section 122 of CGST Act,2017, if a Supplier fails to maintain records required under Section 35(1), what is the penalty that can be imposed on supplier?

• 5000

• 10000

• 15000

• 1000

Sevices by a person by way of any _______ is exempt from GST

• Religious Ceremony

• Marriage Ceremony 

• Festival Ceremony

• Entertainment Ceremony

ABC Trust, registered u/s 12 AA of Income Tax Act, 1961 has let out is room for Rs.950 per day to Mr.XYZ. Who will be liable to pay GST on such services?

• ABC Trust

•  XYZ

• Exempt

• Both (A)& (B)

Services by way of Fumigation shall be exempt if it is in

• Any warehouse

• Any business premises

• A warehouse for agricultural produce

• All

Fee or Consideration charged in any other form from the Participants shall be exempt for participating in –

• A religious program or camp meant for advancement of religion

• A yoga program or camp meant for advancement of religion

• A meditation program or camp meant for advancement of spirituality

• ALL

What Kind of Supply is “ Food Supplied to In – Patients” as advised by the Doctor in Hospital ?

• Composite Supply

• Mixed Supply

• Work Contract Service

• None