In respect of which item mentioned below, the provisions of CGST Act, 2017 are NOT applicable as the related provisions are given in UTGST Act, 2017 itself?

CS Executive · Tax Laws · PYQS · June 2022
In respect of which item mentioned below, the provisions of CGST Act, 2017 are NOT applicable as the related provisions are given in UTGST Act, 2017 itself?
(A) Scope of supply
(B) Levy and Collection of UTGST
(C) Registration
(D) Returns

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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