Exemption From Gst

Question 1

Charitable trust providing education and skill development of person over the age_____ of residing in ______ India

Answer 1

65 years Rural india

Question 2

Religious Activities
Renting of precinct at religious place
Room rent
Rent of premise, hall, sandals or open area
Rent of shop or space for business

Answer 2

Less than 1000 per day
Less than 10000 per day
Less than 10000 per month

Question 3

Health care service
Hospital admission room rent to in-patient exempt upto

Answer 3

5000 per day

Question 4

Accomodation services provided by Hostels, PG accomodations and like to students residences are exempt if provided for minimum continuous period of ______days and value is upto _____per month

Answer 4

90days Rs.20,000

Question 5

Residential Dwelling - Supplier Registered - Recipient Registered - Taxable or not and if Taxable - RCM or FCM

Answer 5

Taxable under RCM. Exempt for sole proprietor taken such property on rent in personal capacity for his residence

Question 6

Other than Residential Dwelling - Supplier Registered - Recipient Registered - Taxable or not and if Taxable - RCM or FCM

Answer 6

Taxable under FCM

Question 7

Residential Dwelling - Supplier Registered - Recipient UnRegistered - Taxable or not and if Taxable - RCM or FCM

Answer 7

Exempt

Question 8

Other than Residential Dwelling - Supplier Registered - Recipient UnRegistered - Taxable or not and if Taxable - RCM or FCM

Answer 8

Taxable FCM

Question 9

Any type of Immovable Property - Supplier UnRegistered - Recipient UnRegistered - Taxable or not and if Taxable - RCM or FCM

Answer 9

GST is not applicable

Question 10

Any type of Immovable Property - Supplier UnRegistered - Recipient Registered - Taxable or not and if Taxable - RCM or FCM

Answer 10

Taxable under RCM. Exempt for sole proprietor taken such property on rent in personal capacity for his residence

Question 11

Services by an old age home to it’s residents aged ____years or more charging upto Rs.____ per month per member are exempt if provided by
1. _______
2. _______

Answer 11

60years or more upto Rs.25000
CG or SG
Entity registered U/S 12AA/AB

Question 12

Services by Department of post by way of post card, inland letter, book post abd ordinary post is exempt if it weighs less than

Answer 12

10 grams

Question 13

Services provided by CG,SG,UT,LA to business entity which needs to get registered shall be exempt if consideration is upto Rs.____ and incase of continuous supply of service upto Rs._______/year.

Answer 13

Rs. 5000/- and Rs. 5000/-

Question 14

Services provided by CG,SG,UT,LA to business entity which needs to get registered shall Taxable under _____ if it crosses the limit of Rs.5000 as consideration

Answer 14

RCM

Question 15

Pure services (100% Labour) or Composite supply of goods not more than ___% PROVIDED TO cg,sg,ut,la BY WAY OF ACTIVITIES IN RELATION TO WORK ENTRUSTED TO A PANCHAYAT OR MUNICIPALITY BY Constituion shall be exempt.

Answer 15

25%

Question 16

Services provided to Cg,SG,UT under any training program for which ___% or more expenditure is borne by CG,SG or UT

Answer 16

75

Question 17

Life micro insurance product shall be exempt from GST if maximum amount of cover is upto

Answer 17

Rs.2 Lakh

Question 18

Services by an artist through performance in folk or classical art forms of music, dance and theatre is exempt if consideration charged by artist is upto Rs.___

Answer 18

Rs. 1.5 Lakh

Question 19

Services by way of admission to museum, national park, wildlife sanctuary, tiger reserve, zoo or protected monuments is exempt where consideration charged is not more than Rs.____

Answer 19

Rs. 500

Question 20

Any services provided by Resident Welfare Assocaiation {RWA} or Co-operative Housing Society which is required to get registered under GST to it’s members shall be exempt if such reimbursement charges or share of contribution for such services is upto Rs.____/-

Answer 20

Rs. 7500 per month

Question 21

Services provided by unincorporated body or registered NPO under any law engaged in activities of welfare of industrial, agriculture labour or farmer, promotion of trade, commece, agriculture, art, science is exempt if consideration is utp Rs.___/-

Answer 21

Rs. 1000 per member per year

Question 22

Service by tour operator to foreign tourist partly outside India and partially in india is exempt up to tour conducted outside India. The exemption is calculated as Lower of:

Answer 22

1) Proportionate Value of Tour Operated Outside India in Days
2) 50% of the value charged for tour

• Duration of 12hrs or more is to be counted as full day.
• Duration of less than 12 hrs shall be counted as half day.