Understanding Supply Under GST Regulations
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Questions and Answers

When are services provided by an employee to the employer considered outside the scope of GST?

  • When they are provided in relation to the employer's business
  • When the value of the services is less than ` 50,000
  • When the employer and employee are not related persons
  • When they are provided in course of or in relation to the employment (correct)
  • What is the significance of gifts by an employer to an employee valued at ` 50,000 as per Schedule I of the CGST Act?

  • They are subject to GST at a special rate
  • They are treated as supply of goods
  • They are exempted from being treated as supply of goods or services (correct)
  • They are considered as supply of services
  • What is the key factor determining whether transfer of goods between two places of business under the same PAN will be considered a supply under GST?

  • Whether there is separate registration for each place of business (correct)
  • Whether the transfer involves payment in cash
  • Whether there is a legal contract for the transfer
  • Whether the goods are movable property
  • Why do moulds and dies sent free of cost (FOC) by Original Equipment Manufacturers (OEM) to component manufacturers not constitute supply under GST?

    <p>Because there is no consideration involved and they are not related or distinct persons</p> Signup and view all the answers

    In the context of GST, when are gifts from an employer to an employee considered non-commercial supplies?

    <p>When there is no consideration involved</p> Signup and view all the answers

    What determines if the supply of goods or services between an employer and employee is subject to GST?

    <p>The nature of the relationship between the employer and employee</p> Signup and view all the answers

    In GST context, why are services provided by an employee to the employer not considered as supply?

    <p>Because they fall under Schedule III of the CGST Act</p> Signup and view all the answers

    Which characteristic distinguishes non-commercial supplies in GST from commercial supplies?

    <p>The absence of consideration and personal relationship between parties</p> Signup and view all the answers

    Why does Schedule III of CGST Act treat services provided by an employee to employer as outside GST scope?

    <p>To simplify tax treatment for internal business transactions</p> Signup and view all the answers

    What factor primarily determines whether goods transferred between two places of business will be categorized as supply under GST?

    <p>Whether separate registrations exist for each place within the state</p> Signup and view all the answers

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