Supply Under GST

Which of the following is NOT a necessary component for a transaction to be considered a 'supply' under the CGST Act?

• Consideration

• Transaction involving goods or services

• Personal use of goods

• In the course or furtherance of business

A company transfers old office furniture to a related branch without monetary consideration. Is this a 'supply' under the CGST Act?

• Always YES

• Always NO

• Only if specified in Schedule I

• Only if the market value is significant

A doctor provides medical consultation to a patient. Is this a 'supply' of:

• Goods

• Services

• Both goods and services

• Neither goods nor services

A restaurant provides a meal with table service. This is an example of:

• Mixed supply

• Composite supply

• Non-taxable supply

• Exempt supply

A gift basket containing chocolates and a greeting card, sold for a single price, is an example of

• • Composite supply

• Mixed supply

• Taxable supply

• Exempt supply

The sale of land is typically considered

• • Taxable supply

• Non-taxable supply

• Composite supply

• Mixed supply

Which of the following is a key criterion for a supply to be taxable under the CGST Act?

• Personal use

• Supply within the taxable territory

• Supply outside India

• Supply of exempted goods

A private coaching center provides tutoring for competitive exams. Are these services taxable?

• Always exempt

• Always taxable

• Taxable if not specifically exempted

• Exempt if fees are below a certain limit

A construction contract including materials and labor is a

• Mixed supply

• Composite supply

• Exempt supply

• Non-taxable supply

In a composite supply, which supply determines the tax rate?

• The supply with the highest tax rate

• The supply with the lowest tax rate

• The principal supply

• The ancillary supply