A registered person of Delhi is buying and selling goods only in Delhi and Pudicherry. The applicable law for GST in his case will be :

CS Executive · Tax Laws and Practice · PYQS · June 2019
A registered person of Delhi is buying and selling goods only in Delhi and Pudicherry. The applicable law for GST in his case will be :
(A) State GST
(B) UTGST Act, 2017
(C) GST (Compensation to States) Act, 2017
(D) CGST Act, 2017

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A), (D). Official source note: A/D both options are correct as both SGST Act, 2017 and CGST Act, 2017 will be applicable.

Topics: GST

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