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SSC GD 2023 PYQ — Question 37

SSC GD Constable (English) - 12 Jan 2023 - Shift 2 • General Awareness • Q37

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______was an Act passed to make a provision for levy and collection of tax on intra State supply of goods or services.

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Correct answer: A

Explanation

The correct answer is Option 1 i.e. The Central Goods and Services Tax Act.  

  • The Central Goods and Services Tax Act was an Act passed to make a provision for levy and collection of tax on intra State supply of goods or services.
  • An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto..
  • It was introduced in the year 2017.
  • Central GST (CGST) levied by the Central Government.