Supply under GST – Test 2

What is the taxable event under GST ?

Which of the following shall be covered under the provisions of GST ?

Which of the following shall be included in the definition of “Supply”, if it is for a consideration ?

Which of the following services shall be covered under the term “Supply” ?

Mr.ankush, a registered taxable person, having an annual turnover of Rs. crores, received Rs.5,00,000 in advance for rendering of services on a future date. Such advance received shall ____ within the meaning of “Supply”?

Mr.Sumit, a registered taxable person received services from a supplier of Australia, without consideration. Such services are _______ within the meaning of “Supply” ?

Ms.Pooja, a registered taxable person, received beauty treatment services amounting Rs.1,00,000 from outside India for her personal purpose, without consideration. Whether such services are liable to GST ?

Which of the following activities are covered within the meaning of “Supply”, if made without consideration ?

Which of the following activities are covered within the meaning of “Supply”, if made without consideration ?

ABC Consulting Pvt Ltd., a registered taxable person purchased a motor car amounting Rs.10,00,000 for the purpose of business on 01.04.2018. On 20.11.2018, the Company sold the car to Mr. Robin without consideration. Whether such sale transaction is liable to GST ?

XYZ Pvt Ltd., a registered taxable person purchased a mobile phone amounting Rs.40,000 for the purpose of business on 01.05.2018, and for which he has claimed the ITC. The Company sold such mobile phone to Mr.Anmol without consideration on 24.12.2018. Whether such sale transaction is liable to GST ?

Which of the following are covered within the meaning of “Supply” ?

Mr.Anuj, a registered taxable person in Haryana, sold goods without consideration to his another branch which is registered in Delhi. Such transaction would

LMN Pvt. Ltd, provides gifts worth Rs.50,000 each to all its employees during FY 2018-19. Whether GST would be liable on such transaction ?

PQR Pvt Ltd, grants gifts worth Rs.25,000 each to ankush and Tarannum in the month of May, 2018. The Company gifts another set of items worth Rs.30,000 to each of them in the month of February, 2019. The Company has claimed ITC at the time of purchase of such gifts. Whether GST would be liable on such transaction ?

Who amongst the following shall be deemed to be the “Related Persons ” ?

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

Shyam Pvt. Ltd. has many branches in various states, and it has taken state wise GST registration of its branches. Such branches shall be treated as

Mr. A is a registered taxable person, and has two branches in Maharashtra for which he has taken separate registration. Whether transfer from one branch to another branch shall be covered within the meaning of “Supply” ?

Mr.Robin, the Principal located in Delhi, supplied goods to his agent Mr.Sumit who is located in Haryana. The agent supplied such goods in Haryana on behalf of Principal. Whether GST would be levied on transaction relating to supply of goods by Principal to his agent ?

Mr.Ankush, an agent located in Delhi, purchased goods on behalf of his Principal Mr.Aman, who is located in Haryana. The agent supplies such goods to Principal without consideration. Whether GSt would be levied on transaction relating to supply of goods by agent to his Principal ?

Who amongst the  following is covered under the meaning of “Agent” ?

Mr.Maneet, a registered taxable person, imports services from related person without consideration, in the course or furtherance of business. Such transaction shall

Taxable person means a person who is

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

Raj transfers the right to use air-conditioner to Sitaram for a consideration of Rs.77,000 per annum, without transferring the title in AC. Such transfer shall be considered as

Ram supplies a machinery to Shyam under a hire purchase agreement for a consideration of Rs.6,00,000. Under such agreement, the title in goods shall be transferred to Mr.Shyam upon payment of full consideration. Such transfer shall be considered as

Which of the following activities shall be covered under “Supply of Services” ?

Tarannum leases the piece of land to Ankush for an agreed consideration during FY 2018-19. Such lease transaction shall be considered as

Tarannum leases the commercial property to Ankush for business purpose for an agreed consideration during FY 2018-19. Such lease transaction shall be considered as