MCQs in CA Inter GST or IDT – Supply under GST

MCQs in CA Inter GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Supply under GST

Question – 1

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
d. All of the above




Question – 2

Who amongst the following shall be covered within the meaning of “Family” ?

a. Spouse
b. Wholly dependent grand-parents
c. Independent children
d. All of the above

Question – 3

B Ltd. of Delhi, transfers a title of Furniture to C Ltd. of Haryana for consideration of Rs. 96,000. Such transfer of title of Furniture shall be considered as ___________

a. Supply of goods
b. Supply of services
c. Both (a) and (b)
d. Neither (a) nor (b)

Question – 4

Jain, a registered taxable person, carrying on the business of providing consultancy services, took an office printer to home for temporary use in October, 2018. He brought back the printer in the business in the month of November, 2018. Such private use of printer by Mr. Jain shall be considered as ___________

a. Supply of goods
b. Supply of services
c. Both (a) and (b)
d. Neither (a) nor (b)

Question – 5

Anuj, a registered taxable person in Haryana, is engaged in providing coaching services to CA Final students. One of the student gifts a watch to Anuj from his showroom as a consideration in respect of coaching services. Which of the transactions would attract GST ?

a. Coaching services
b. Gift of Watch
c. Both (a) and (b)
d. None of the above

Question – 6

CS & Associates imported services amounting Rs. 3,00,000 from related person for the purpose of business during the FY 2018-19. Such transaction shall be considered as ___________

a. Taxable supply
b. Exempt supply
c. Zero-rated supply
d. Not a supply




CA Inter MCQs GST or Indirect Tax

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