Which of the following tax (now replaced by GST) was levied by Central government?
I. Entertainment tax
II. Entry tax
Show answer & explanation
Correct answer: D
Explanation
The Goods and Services Tax replaced several indirect taxes levied by both the central and state governments.
Classification of Taxes (Before Merger with GST)
The tax structure in India before the introduction of GST was as follows:
State taxes (merged into GST): Entertainment tax (excluding taxes levied by local bodies), entry tax, VAT, luxury tax, and lottery tax.
Central taxes (merged into GST): Central excise duty, service tax, and additional customs duty.
Correct answer: Neither I nor II