Which of the following statements is not true in case of GST ?

CS Executive · Tax Laws · PYQS · December 2023
Which of the following statements is not true in case of GST ?
(A) GST is a Destination based consumption tax
(B) GST ensures seamless flow of ITC
(C) GST is levied on goods and services at equal rates
(D) GST adorns dual taxation model

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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