1. Services provided by hotels (classification 9801.1000) are taxed at which rate for small non-corporate businesses?
(A) 16%
(B) 0%
(C) 5% without input tax adjustment
(D) 19.5%
2. Restaurants services under classification 9801.2000 are taxed at:
(A) 5%
(B) 16%
(C) 0%
(D) 10%
3. Clubs including race clubs are taxed at:
(A) 5%
(B) 16%
(C) 0%
(D) 19%
4. Catering services are taxed at:
(A) 16%
(B) 10%
(C) 5% without input tax adjustment
(D) 0%
5. Advertisement on television is taxed at:
(A) 16%
(B) 5%
(C) 0%
(D) 20%
6. Courier services tax rate is:
(A) 10%
(B) 5%
(C) 16%
(D) 0%
7. Telecommunication services are generally taxed at:
(A) 16%
(B) 5%
(C) 0%
(D) 19.5%
8. Internet services provided to educational institutions are:
(A) Taxed 16%
(B) Exempt
(C) 5%
(D) Zero-rated/dedicated exemption
9. Health insurance for individuals is taxed at:
(A) 5%
(B) 10%
(C) 16%
(D) 0%
10. Insurance agents are taxed at:
(A) 10%
(B) 5%
(C) 16%
(D) 0%
11. Stock brokers services are taxed at:
(A) 0%
(B) 5%
(C) 16%
(D) 19%
12. Shipping agents services tax rate is:
(A) 5%
(B) 16%
(C) 0%
(D) 10%
13. Freight forwarding agents are taxed per bill of lading at:
(A) Rs. 1000
(B) Rs. 500
(C) 5%
(D) 16%
14. Construction services (general category) are taxed at:
(A) 5% without input tax adjustment
(B) 10%
(C) 16%
(D) 0%
15. Property developers services tax rate is:
(A) 5%
(B) 16%
(C) Fixed per sq yard/sq ft
(D) 0%
16. Beauty parlors services are taxed at:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 20%
17. Call centres services tax rate is:
(A) 5%
(B) 16%
(C) 0%
(D) 19%
18. Banking companies services are taxed at:
(A) 5%
(B) 16%
(C) 10%
(D) 0%
19. Property dealers services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 19.5%
20. Fashion designers services are taxed at:
(A) 5% without input tax adjustment
(B) 16%
(C) 0%
(D) 20%
21. Architects services are taxed at:
(A) 16%
(B) 10%
(C) 0%
(D) 5% without input tax adjustment
22. Rent-a-car services for end consumers are taxed at:
(A) 16%
(B) 5%
(C) 0%
(D) 10%
23. Manufacturing/job work services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 19%
24. Security agency services tax rate is:
(A) 5%
(B) 0%
(C) 16%
(D) 19%
25. Advertising agents services tax rate is:
(A) 10%
(B) 5%
(C) 0%
(D) 16%
26. Security alarm services fall under:
(A) 0%
(B) 5%
(C) 16%
(D) 20%
27. Laboratories (non-medical) are taxed at:
(A) 5%
(B) 16%
(C) 0%
(D) 19%
28. Gym and fitness services tax rate is:
(A) 5% without input tax adjustment
(B) 16%
(C) 0%
(D) 10%
29. Laundries and dry cleaners tax rate is:
(A) 5% without input tax adjustment
(B) 16%
(C) 0%
(D) 19%
30. Cable TV operators tax rate is:
(A) 16%
(B) 0%
(C) 5%
(D) 10%
31. TV/radio production houses are taxed at:
(A) 5%
(B) 16%
(C) 0%
(D) 10%
32. Logistics services tax rate is:
(A) 16%
(B) 5%
(C) 0%
(D) 19%
33. Photography services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 19%
34. Construction contractors (general) tax rate is:
(A) 20%
(B) 16%
(C) 0%
(D) 5% without input tax adjustment
35. Management consultancy services tax rate is:
(A) 0%
(B) 5%
(C) 16%
(D) 10%
36. Security services (security agency) tax rate is:
(A) 16%
(B) 5%
(C) 0%
(D) 19%
37. Call centre services tax rate is:
(A) 10%
(B) 5%
(C) 0%
(D) 16%
38. Tour operators tax rate is:
(A) 0%
(B) 16%
(C) 5% without input tax adjustment
(D) 19%
39. Visa processing services tax rate is:
(A) 10%
(B) 5%
(C) 0%
(D) 16%
40. Packaging services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 19%
41. Cold storage services tax rate is:
(A) 0%
(B) 16%
(C) 5% without input tax adjustment
(D) 10%
42. Market research agencies tax rate is:
(A) 10%
(B) 5%
(C) 0%
(D) 16%
43. Accountants and auditors tax rate is:
(A) 10%
(B) 0%
(C) 16% or 5% depending category
(D) 20%
44. Goods transport by air tax rate is:
(A) 16%
(B) 5%
(C) 0%
(D) 10%
45. Property management services tax rate is:
(A) 0%
(B) 16%
(C) 5% without input tax adjustment
(D) 19%
46. Warehousing services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 19%
47. Security agencies tax rate is:
(A) 16%
(B) 5%
(C) 0%
(D) 10%
48. Hair transplant services tax rate is:
(A) 0%
(B) 16%
(C) 5% without input tax adjustment
(D) 10%
49. Franchise services tax rate is:
(A) 5%
(B) 16%
(C) 0%
(D) 10%
50. Supply chain management services tax rate is:
(A) 16%
(B) 5%
(C) 0%
(D) 10%
51. Data processing services tax rate is:
(A) 10%
(B) 5%
(C) 0%
(D) 16%
52. Parking services tax rate is:
(A) 16%
(B) 5% without input tax adjustment
(C) 0%
(D) 10%
53. Dress designing services tax rate is:
(A) 0%
(B) 16%
(C) 5% without input tax adjustment
(D) 10%
54. Call centres services tax rate is:
(A) 0%
(B) 5%
(C) 16%
(D) 10%