With reference to ‘Goods and Services Tax (GST)’ , consider the following statements:
1.The idea of a nationwide GST in India was first proposed by the Kelkar Task Force on Indirect taxes in 2000.
2.GST was introduced through the 101st Constitution Amendment Act, 2016
3.The GST has subsumed indirect taxes like excise duty, Value Added Tax (VAT), service tax, luxury tax etc.
Which of the above statements is/are not correct?
The idea of a nationwide GST in India was first proposed by the Kelkar Task Force on Indirect taxes in 2000 to replace the prevailing complex and fragmented tax structure. GST was introduced through the 101st Constitution Amendment Act, 2016 with the slogan of ‘One Nation One Tax’. The GST has subsumed indirect taxes like excise duty, Value Added Tax (VAT), service tax, luxury tax etc.
India’ has been defined under which Section of The Registration Act, 1908?
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‘A’ without any excuse fires a loaded gun into crowd of persons and kills one of them."
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