- GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.
Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament enacted quite a few GST Acts in the year 2017. Which one of the following does not fall in this category ?
Asked in UPSC CDS 2 2021 · Topic: Constitutional Amendments (Key Constitutional Amendments and their Impact: (e.g., 1st, 42nd, 44th, 73rd, 74th, 97th, 99th, 101st, 102nd, 103rd, 104th, 105th))
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Answer: D. The State Goods and Services Tax Act
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