Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to:

CS Executive · Tax Laws and Practice · PYQS · June 2018
Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to:
(A) CGST and SGST
(B) CGST and UTGST
(C) CGST and IGST
(D) IGST

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Goods and Services Tax (GST)

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