In the Indian tax system, certain taxes fall under the exclusive purview of the State Governments. Before the implementation of GST, Sales Tax and Entertainment Tax were significant State taxes. Even after GST, taxes like Sales Tax on petroleum products and alcohol, and certain forms of Entertainment Tax (like those levied by local bodies or on specific events not covered by State GST) remain State levies. Income tax and Corporate tax are Central Government taxes, although a portion of Income tax is shared with states.
Consider the following taxes : (1) Sales tax (2) Income tax (3) Corporate tax (4) Entertainment tax Which of the above taxes are levied by the State government and not shared by Central Government ?
Asked in HPPSC HPAS Prelims 2010 · Topic: The Centre-State Relations (Financial Relations: Allocation of Revenue, Taxation Powers, and Grants-in-Aid)
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