Which of the following activities is a supply of services?

(a) Transfer of right in goods/ undivided share in goods without transfer of title in goods

(c) Transfer of title in goods under an agreement that property shall pass at a future date.

Business within the definition does not consists of:

(a) Any trade, commerce, manufacture

(b) Supply & acquisition of capital goods & services

(c) Any activity of Government/Local Authority in which it is engaged as public authority

ABS Co. Pvt. Ltd. Provides certain services to Mr. Jacob who holds 35% of the voting right in the company. The transfer made was without any consideration. Does the same qualify as supply?

(a) Yes, if made in the course or furtherance of business

(c) No, since made without any consideration

“Manufacture” means processing of raw material or inputs that results in emergence of .

(a) A new product having a distinct name, character & use

(b) An old product having a distinct name, character & use

(c) A new product having a distinct name

Which of the following activities are covered within the meaning of “Supply”, if made without consideration?

(a) Permanent transfer or disposal of business assets on which ITC has been availed

(b) Supply between related persons

(c) Supply of goods by Principal to Agent or vice-versa

Infosys Ltd. donated its old system of computers to a charitable institution after purchasing a new computer system. Donation of computers on permanent basis is .

(a) Supply & GST will be levied

(b) Supply but GST will not be levied

(c) Not a supply since no consideration is involved

(d) Shall be decided by GST Council

Who amongst the following shall be deemed to be the “Related Persons”?

(a) Legally recognised partners in business

(c) Persons directly or indirectly controlled by 3rd person

Mr. J being a managing director of Alpha Project Pvt. Ltd. made gifts to his employee’s worth of Rs. 60,000 each for assisting in architectural work of his house. Is it a supply?

(a) Yes, since the value of gift exceeds the provided limit of Rs. 50,000

(b) No, since the gift is not made in course or furtherance of business

(c) As per the option of appropriate authority

Does the supply by the employer to the employee in terms of contractual agreement entered into between employer & employee is covered under the ambit of supply & consequently GST?

(c) As per opinion of the appropriate authority

PC Co. Pvt. Ltd. makes certain supplies to Mr. A & Mr. B. Both of them holds 51% of the voting rights in the company & exercise major stake in the decision making. Does the same supply stand as related party transaction?

(b) As per opinion of the appropriate authority

Franklin enterprises made gifts to its employees worth 51,000 each, in consideration of execution of a particular project of the company. Does the same qualify as supply?

(a) Yes, Since the value exceed 50,000 per employee

(b) No, since such gift is made against a consideration

(c) As per the opinion of the appropriate authority

Mr. PC (Pune) received certain architectural services from one of its associates from USA for his personal purpose. An amount of $ 50,000 was paid by Mr. PC. Does it qualify as supply?

(c) Yes, since import of services for consideration whether or not in the course of business

(a) Yes, being made from related party

(b) No, since not made in course of business

Mr. light (Pune) receives certain consultancy services for his business from Miss. Jenni from UK. Mr. light & Miss Jenni are not related person. Services are received without consideration. Is it a supply?

(b) No, since party are not related

(a) No, since no consideration & no related party

(c) Yes, import of services in course of business

(d) Yes, since covered under Schedule I.

Services provided by High Court/Supreme Court in a criminal case shall be considered as

(d) Neither a supply of goods or services

(c) Partly supply of goods & partly supply of services

In 2003, had suggested a comprehensive Goods and Services Tax (GST).

(a) Empowered Committee of State Finance Minister

Which bill lead to the introduction of GST?

(c) Constitution (122nd Amendment) Bill, 2014

(a) Constitution (101st Amendment) Bill, 2011

(b) Constitution (115th Amendment) Bill, 2011

(d) Constitution (110th Amendment) Act, 2016

Which of the following Act governs GST in India?

(a) Constitution (101st Amendment) Act, 2016

(b) Constitution (122nd Amendment) Act, 2016

(c) Constitution (115th Amendment) Act, 2016

(d) Constitution (110th Amendment) Act, 2016

GST Ch1 and Ch2 MCQ TEST: 40-Question Practice Test

40 questions

Show all answers

1.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

Taxable Event under GST shall of G/&S.

(a) Supply of G/&S

(b) Sale of G/&S

(c) Transfer of G/&S

(d) Manufacture

2.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

Which of the following shall be included in Supply?

(a) Sale

(b) Barter

(c) Disposal

(d) All

3.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

Which of the following are the parameters of Supply?

(a) Supply must be of Goods or Services.

(b) Supply must be made for consideration

(c) It must be taxable supply & made by taxable person

(d) All

4.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

What are different forms of supply of goods?

(a) Sale

(b) Transfer

(c) Barter

(d) Specified in section 7 of the CGST Act

5.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

JP Morgan transferred certain business assets without any consideration. What shall be the classification of such supply?

(a) Supply of Goods

(b) Supply of Services

(c) not a supply

(d) None

6.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

Which of the following is not a supply u/s 7?

(a) Management consultancy services not in course of business

(b) Import of service for consideration not in course of business

(c) Both (a) & (b)

(d) None of (a) & (b)

7.

MULTIPLE CHOICE QUESTION

1 min • 1 pt

The definition of goods under the CGST Act does not include .

(a) Grass

(b) Money & securities

(c) Actionable claims

(d) Growing crops

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GST Ch1 and Ch2 MCQ TEST

Taxable Event under GST shall of G/&S.

Which of the following shall be included in Supply?

Which of the following are the parameters of Supply?

What are different forms of supply of goods?

JP Morgan transferred certain business assets without any consideration. What shall be the classification of such supply?

Which of the following is not a supply u/s 7?

The definition of goods under the CGST Act does not include .

Agreement entered into as of hire purchase instalment purchase shall be classified as:

Which of the following activities is a supply of services?

S transfers under construction building to T for Rs. 30 Lacs during FY 2022-23. Such transfer is .

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