Question
Consider the following statements about Goods
and Services Tax (GST) is/are correct? GST Council is the governing body of GST having 33 members, out of which 2 members are of centre and 31 members are from 28 states and 3 Union territories with legislation. The Kelkar committee recommended the rolling out of GST.Solution
Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. GST is a digitalized form of VAT where you can also track goods & services. Goods and services are divided into five different tax slabs for the collection of tax: 0%, 5%, 12%, 18% and 28%. However, petroleum products, alcoholic drinks, and electricity are not taxed under GST and instead are taxed separately by the individual state governments, as per the previous tax system.
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