alleryStart learning →CGST is NOT levied on the supply of which of these?
ALiquor for drinking
BPassenger transport
CPackaged food items
DMobile phone repair
Answer & Solution
Correct answer: A. Liquor for drinking
Section 9(1) expressly excludes alcoholic liquor for human consumption from CGST.
Keep practising Levy and Collection of Tax
Browse all Levy and Collection of Tax questions for CA Inter, or explore more Taxation topics.
Related questions
On which date was the sunset for new anti-profiteering complaints set?Anti-profiteering under GST was established through which section of the CGST Act?What does the Revenue Neutral Rate (RNR) represent?Who headed the committee set up to design a GST model under Prime Minister Vajpayee?What indirect tax reform did V. P. Singh begin in 1986?States were assured compensation for GST revenue loss for how many years?Who presides over the GST Council?Which of these is outside GST and taxed separately?