GST Rates and Exemptions

Description: This quiz covers the various GST rates and exemptions applicable in India.
Number of Questions: 15
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Tags: gst rates exemptions indian taxation
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Which of the following goods is exempt from GST?

  1. Fresh fruits and vegetables

  2. Packaged food items

  3. Dairy products

  4. Meat and poultry


Correct Option: A
Explanation:

Fresh fruits and vegetables are exempt from GST under the GST Act.

What is the GST rate applicable on services provided by restaurants?

  1. 5%

  2. 12%

  3. 18%

  4. 28%


Correct Option: A
Explanation:

The GST rate applicable on services provided by restaurants is 5%.

Which of the following goods attracts the highest GST rate of 28%?

  1. Gold jewelry

  2. Luxury cars

  3. Tobacco products

  4. Alcoholic beverages


Correct Option: B
Explanation:

Luxury cars attract the highest GST rate of 28%.

What is the GST rate applicable on the sale of books?

  1. 0%

  2. 5%

  3. 12%

  4. 18%


Correct Option: A
Explanation:

The sale of books is exempt from GST under the GST Act.

Which of the following services is exempt from GST?

  1. Educational services

  2. Healthcare services

  3. Transportation services

  4. Legal services


Correct Option: A
Explanation:

Educational services are exempt from GST under the GST Act.

What is the GST rate applicable on the sale of computers?

  1. 5%

  2. 12%

  3. 18%

  4. 28%


Correct Option: C
Explanation:

The GST rate applicable on the sale of computers is 18%.

Which of the following goods attracts a GST rate of 12%?

  1. Packaged food items

  2. Dairy products

  3. Meat and poultry

  4. Processed food items


Correct Option: B
Explanation:

Dairy products attract a GST rate of 12%.

What is the GST rate applicable on the sale of mobile phones?

  1. 5%

  2. 12%

  3. 18%

  4. 28%


Correct Option: C
Explanation:

The GST rate applicable on the sale of mobile phones is 18%.

Which of the following services is subject to a GST rate of 18%?

  1. Hotel accommodation

  2. Transportation services

  3. Legal services

  4. Financial services


Correct Option: A
Explanation:

Hotel accommodation is subject to a GST rate of 18%.

What is the GST rate applicable on the sale of clothing and footwear?

  1. 5%

  2. 12%

  3. 18%

  4. 28%


Correct Option: A
Explanation:

The GST rate applicable on the sale of clothing and footwear is 5%.

Which of the following goods attracts a GST rate of 28%?

  1. Luxury cars

  2. Tobacco products

  3. Alcoholic beverages

  4. Gold jewelry


Correct Option:
Explanation:

Luxury cars, tobacco products, alcoholic beverages, and gold jewelry all attract a GST rate of 28%.

What is the GST rate applicable on the sale of electronic goods?

  1. 5%

  2. 12%

  3. 18%

  4. 28%


Correct Option: C
Explanation:

The GST rate applicable on the sale of electronic goods is 18%.

Which of the following services is exempt from GST?

  1. Transportation of goods by road

  2. Transportation of passengers by air

  3. Transportation of goods by rail

  4. Transportation of passengers by road


Correct Option: A
Explanation:

Transportation of goods by road is exempt from GST under the GST Act.

What is the GST rate applicable on the sale of agricultural products?

  1. 0%

  2. 5%

  3. 12%

  4. 18%


Correct Option: A
Explanation:

The sale of agricultural products is exempt from GST under the GST Act.

Which of the following services is subject to a GST rate of 12%?

  1. Legal services

  2. Financial services

  3. Transportation services

  4. Hotel accommodation


Correct Option: A
Explanation:

Legal services are subject to a GST rate of 12%.

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