Supply under GST – Test 3

Diksha tranfers goods for an agreed consideration to Priya. She carries out the job work on such goods and sends the goods to Diksha. The supply relating to job work shall be considered as

Anil transfers goods for agreed consideration to Bhawna for carrying  out job work. She uses her own material while carrying out job work and then, sends the goods to Anil after completing the job work. The supply relating to job work shall be considered as

Kshitij, a registered taxable person, dealing in sale of computers, transfers defective laptop to Nishant for a consideration of Rs.28,000. Such transaction shall be considered as

Mr.Chawla a registered taxable person, carrying on the business of manufacturing of goods, donate the laptop (on which ITC has been claimed) used in the business to a Charitable Organisation. Such transaction shall be considered as

Mr.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

Abhishek closed down his business during FY 2018-19 due to health reasons. He had certain capital and input goods in the business. Whether the above activity of closure of business is covered within the meaning of “Supply” ?

Abhishek closed down his business during FY 2018-19 due to losses. He had some capital and input goods in the business, which he took at home. The above activity shall be considered

Sagar, a registered taxable person, was carrying on the business of manufacturing of pipes. He transferred the business as a going concern to another person during FY 2018-19. Such transfer of business shall be considered as

Udit, a registered taxable person in Bihar, was carrying on the business of renting of immovable property. He rented out one of his property to Shweta during FY 2018-19. Such renting of immovable property shall be considered as

R transfers his fully constructed building to P for Rs.50,00,000 during FY 2018-19. Such transfer shall be considered as

S transfers the under construction building to T for Rs.30,00,000 during FY 2018-19. Such transfer shall be considered as

ABC Pvt Ltd., a registered taxable person is carrying on the business of sale of pre-packaged software. During FY 2018-19, it sold a ready made software for Rs.10,00,000 to PQR Pvt Ltd. Such transaction shall be considered as

XYZ Pvt Ltd., a registered taxable person transferred the right to use a software for a consideration of Rs.5,00,000 to PQR Pvt Ltd. Such transaction shall be considered as

MNO Ltd, transfers the right to use a tax software to RST Ltd. for easy processing of returns and tax calculations. Such transfer of right to use the software shall be considered as

Amit has developed an information technology software for Sumit as per his requirements, for which Amit has charged Rs.10,00,000 as consideration. Such development of software shall be considered as

C is engaged in the business of manufacturing of T-shirts in Shashtri Nagar, Delhi. C received consideration of Rs.80,00,000 from D fro not manufacturing the goods in Delhi. Such activity shall be considered as

Works contract shall be considered as

Mr. A, a registered taxable person in Delhi, is engaged in the business of providing food and any other article for human consumption in a restaurant. Such supply shall be considered as

BCD Ltd. provides material and construction services to Mr. X for construction of his house and charges a consolidated price for the entire services. Such supply shall be considered as

Supply of goods by an unincorporated body of persons, to a member shall be considered as

Which of the following are the necessary elements to constitute supply ?

Money shall be considered as

Securities shall be considered as

Which of the following shall be covered within the meaning of “Goods” ?

Which of the following shall be covered within the meaning of “Goods” ?

Which of the following shall be included within the meaning of “Services” ?

signage shall be considered as

Gold shall be considered as

Mr.A is engaged in the business of trading in Gold and Silver items. He transferred Gold to a job-worker for manufacturing of necklace. The job-worker sold the necklace to the customer on behalf on Mr.A from its own premises. Such sale transaction shall be considered as

Facilitating or arranging transactions in securities shall be considered as