CA Inter MCQs GST or IDT – Exemption from GST

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Exemption from GST

Question – 1

Government provides immovable property on rent to ABC Ltd., which is registered under GST. Who would be liable to pay GST ?

a. None, due to exemption notification
b. ABC Ltd.
c. Government




Question – 2

JJ Real Estate Ltd. was engaged for development of housing units under a turnkey contract under Pradhan Mantri Awas Yojna. When construction material is not provided by the Government, then who would be liable to pay GST

a. None, due to exemption notification
b. JJ Real Estate Ltd.
c. Service receiver

Question – 3

Who will be liable to pay GST for first class railway tickets booked by passengers ?

a. None, due to exemption notification
b. Government
b. Passengers

Question – 4

In which of the following cases GST liability would not arise ?

a. Toll charges for giving access to road or bridge
b. Payment of annuity for giving access to road or bridge
c. Both (A) and (B)
d. None of the above




Question – 5

Which of the following premium would be liable to GST ?

a. Premium paid on HDFC Life Insurance
b. Premium paid on Pradhan Mantri Jeevan JyotiBima Yojana
c. Premium paid on Pradhan Mantri Suraksha Beema Yojana
d. None of the above

Question – 6

Rajkumar, an advocate has provided legal services to XYZ India Ltd. during the PY 2018-19. The total turnover of XYZ India is Rs. 10 lakhs in the current year and Rs. 25 lakhs in the preceding year. Who would be liable to pay GST ?

a. Rajkumar
b. XYZ India
c. Either (A) or (B)
d. None of the above

Question – 7

Shankar, a senior advocate has provided legal services during PY 2018-19 to Vivi India Private Ltd., which is located in Meghalaya. The turnover of Vivi India was Rs. 8 lakhs in current year and Rs. 20 lakhs in PY 2017-18. Who would be liable to pay GST ?

a. Shankar
b. Vivi India
c. Either A or B
d. None of the above

Question – 8

Which of the following shall not be liable to GST ?

a. Admission fee charged for admission to museum
b. Admission fee charged for admission to national park
c. Admission fee charged for admission to Wildlife sanctuary
d. All of the above




CA Inter MCQs GST or Indirect Tax

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