CS Study Notes - Executive, Professional & Foundation

Which of the following services is exempt from GST? (a) Bollywood dance performance by a film actor in a film and consideration charged is Rs 1,45,000. (b) Carnatic music performance by a classical singer to promote a brand of readymade garments and consideration charged is Rs 1,30,000. (c) Carnatic music performance by a classical singer in a music concert and consideration charged is Rs 1,55,000. (d) Kathak dance performance by a classical dancer in a cultural programme and consideration charged is Rs 1,45,000. 📩 For All Subjects Notes 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

Which of the following services received without consideration amount to supply? (1) Import of services by a person in India from his son well -settled in USA (2) Import of services by a person in India from his brother well -settled in Germany (3) Import of services by a person in India from his brother (wholly dependent on such person in India) in France (4) Import of services by a person in India from his daughter (wholly dependent on such person in India) in Russia MCQ Options https://t.me/Mission_CA_Final_MCQs/668 Answer Explanation : (Click it only after attempting mcq Options) Related person covers - Spouse + Children (Not requirement of dependent) Parents, Grand Parents, Brother/Sister (All 3 has to be dependent) So Option 2 will not be amount to supply as brother is not given dependent 📩 For Daily MCQs Quizzes Join @Mission_CA_Final_MCQs ✅️

13) Determine which of the following independent cases will be deemed as supply even if made without consideration in terms of Schedule I of the CGST Act, 2017? (i) AB & Associates transfers stock of goods from its Mumbai branch to Kolkata depot for sale of such goods at the depot. (ii) Mr. Raghuveer, a dealer of air-conditioners permanently transfers the motor vehicle free of cost. ITC on said motor vehicle was blocked and therefore, was not availed. (iii) Mrs. Riddhi, an employee of Sun Ltd., received gift from her employer on the occasion of Diwali worth ₹21,000. 📩 For Daily MCQs & Notes Join @Mission_CA_Final_MCQs ✅

4) From the following case scenario choose the appropriate answer from the question. Ms. Riya is a multi-faceted business personality. She is registered under GST. She supplied a package of stapler, calculator and charger at a single price of ₹ 300/. Rate of GST for stapler, calculator and charger is 5%, 12% and 18% respectively. 📩 For All Subjects Notes 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ .

Which services received without consideration amount to supply ? (i) Import of services by a person in India from his son well-settled in USA (ii) Import of services by a person in India from his brother well-settled in Germany (iii) Import of services by a person in India from his brother (wholly dependent on such person in India) in France (iv) Import of services by a person in India from his daughter (wholly dependent on such person in India) in Russia 📩 For Daily MCQs Quizzes Join @Mission_CA_Final_MCQs ✅️