alleryOn intra-state sale GST is collected as
AIGST alone in a single rate
BCGST plus SGST in equal halves
CVAT alone with state surcharge
DCustoms duty in two parts
Answer & Solution
Correct answer: B. CGST plus SGST in equal halves
1. Intra-state means buyer and seller are in the same state.
2. The chapter splits the tax between Centre (CGST) and state (SGST).
3. Each is half of the total GST rate.
4. So option A is correct.
_Source: Selina Concise Mathematics Class 10, Ch on Value Added Tax / GST (Mistral OCR'd PDF), section on intra-state GST_
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