Integrated Goods & Service Tax (IGST) Act, 2017 was passed by the Parliament under ______ of the Constitution and it provides that goods and services tax on ______ in the course of interstate trade or commerce shall

CS Executive · Tax Laws and Practice · PYQS · December 2020
Integrated Goods & Service Tax (IGST) Act, 2017 was passed by the Parliament under ______ of the Constitution and it provides that goods and services tax on ______ in the course of interstate trade or commerce shall be received and collected by the Government of India.
(A) Article 246; turnover
(B) Article 268; supplies
(C) Article 269; sales
(D) Article 269A; supplies

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Introduction to GST

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