GST Titan Quiz

ABC Trust, a charitable trust registered under section 12AB of the Income-tax Act, is registered under GST in Rajasthan. It provided coaching for cricket to teenagers, yoga training to middle-aged people and skill development services to persons over the age of 65 years residing in a metro city, in the month of June. ABC Trust is liable to pay GST on:

• Skill development services and yoga training
• Skill development services
• Coaching for cricket, yoga training and skill development services
• Coaching for cricket and yoga training

Which of the following services relating to agriculture are not exempt from GST?

• Loading, unloading, packing, storage or warehousing of rice.
• Milling of paddy into rice
• Agricultural extension services
• Renting of agro machinery

Which of the following educational services are not exempt from GST?

• JEE Mains entrance exam conducted by National Testing Agency.
• Long duration programs (2 years) conducted by Indian Institutes of Management
• Coaching for preparation of UPSC entrance examination provided by perfect coaching classes .
• Catering services provided to Little Angels Public School

Which of the following services provided by Healthy Wealthy Nursing Home are not exempt from GST?

• Renting of rooms with per day charges of Rs. 6,000 to in-patients.
• Food supplied to in-patients.
• Healing of patients through naturopathy
• Services provided in Intensive Care Unit for which Rs. 12,000 are charged per day.

Which of the following services are not exempt from GST?

• Services of transportation of employees in air conditioned vans for pick up and drop over pre-determined route on a pre-determined schedule.
• Transportation of passengers by railways in sleeper class.
• Transportation of passengers in autorickshaw.
• Transportation of passengers by air, in economy class, from Delhi to Manipur.

Which of the following servies provided by Sundar Transporters, a GTA, are not exempt from GST?

• Transport of organic manure to Agro Brothers Ltd.
• Transportation of household items provided to Mrs. Riddhima (unregistered).
• Transportation of goods provided to Malhotra & Malhotra Co. – a unregistered partnership firm.
• Transportation of goods provided to Municipal Corporation of Delhi.

Which of the following amounts received by Sindhbad Bank are not exempt from GST?

• Cheque discounting charges received
• Interest on overdraft facility
• Charges for late payment of outstanding dues on credit card
• Interest received on housing loan

Which of the following services are liable to GST?

• Services provided by business correspondent to a banking company with respect to accounts in its urban area branch.
• Legal services provided by senior advocate to an unregistered business entity.
• Services provided by a banking company to Basic Saving Bank A/c under PM Jan Dhan Yojana.
• Services by way of collection of contribution under Atal Pension Yojana.

Which of the following services are not exempt from GST?

• Services by way of admission to a museum
• Right to admission to a circus where the ticket cost is Rs. 550 person.
• Classical music performance by a singer where consideration charged is Rs.1,45,000.
• Sponsorship of sporting events organized under Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme

Which of the following services are exempt from GST?

• Services to a foreign diplomatic mission located in India.
• Services by an organiser to any person in respect of a business exhibition held in India.
• Services by way of transfer of a going concern.
• Services provided by RBI.