Solved UPSC CDS/OTA Question
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Q · Taxation SystemMedium · 45s
With reference to the Goods and Services Tax (GST) in India, consider the following statements: 1. GST is a destination-based tax. 2. Petroleum products are currently outside the purview of GST. 3. GST subsumed Excise Duty on liquor for human consumption. Which of the above is/are correct?
TopicTaxation System
Question Typemultiple choice
DifficultyMedium
Marking+1 / −0.33
Test Duration30 min
Step-by-Step Solution
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GST is destination-based, and petroleum is outside GST. Liquor for human consumption is outside GST’s scope.
Final Answer: Option B — 1 and 2 only