Different countries follow different model of GST based upon their own legislative and administrative structure and their requirement. Kelkar-Shah Model is based on __________.

CS Executive · Tax Laws and Practice · PYQS · June 2021
Different countries follow different model of GST based upon their own legislative and administrative structure and their requirement. Kelkar-Shah Model is based on __________.
(A) Canada Model wherein taxes are collected by the Centre however, two different rates of tax are to be levied by the Centre and the States
(B) Canada Model wherein taxes are collected by the Centre however, same rates of tax are to be levied by the Centre and the States
(C) Australian Model wherein taxes are collected by the Centre however, two different rates of tax are to be levied by the Centre and the States
(D) Australian Model wherein taxes are collected by the Centre however, same rates of tax are to be levied by the Centre and the States.

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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