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    Question

    Under the GST regime, which tax is levied on the supply

    of alcoholic liquor for human consumption?
    A Integrated GST (IGST) Correct Answer Incorrect Answer
    B Central GST (CGST) Correct Answer Incorrect Answer
    C State GST (SGST) Correct Answer Incorrect Answer
    D It is exempt from GST Correct Answer Incorrect Answer
    E It is taxed by State Governments under their own acts, not GST Correct Answer Incorrect Answer

    Solution

    As per Article 366(12A) of the Constitution of India, the definition of "Goods and Services Tax (GST)" explicitly excludes "alcoholic liquor for human consumption." Therefore, it is outside the ambit of GST. State Governments continue to levy and collect State Excise Duty on it under their respective state laws, and they can also levy VAT or a similar tax on its sale.

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