Question
With reference to ‘Goods and Services Tax (GS
- T ’ , 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 (VA
- T , service tax, luxury tax etc. Which of the above statements is/are not correct?
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