The question asks about the constitutional provisions that grant Parliament the exclusive power to make laws on Integrated GST (IGST) for inter-State trade. This requires knowledge of specific articles introduced or amended by the 101st Constitutional Amendment Act, which brought in the Goods and Services Tax (GST) regime in India.
Correct Option: A) Article 246A(2) read with Article 269A. Article 246A(2) explicitly grants Parliament the exclusive power to make laws with respect to GST on inter-State trade or commerce. Article 269A specifically deals with the levy and collection of GST in the course of inter-State trade or commerce (IGST) and gives Parliament the power to formulate principles for determining the place of supply. Thus, these two articles together establish the exclusive power of Parliament over IGST.
The question asks to identify the specific Article of the Indian Constitution that provides for the Goods and Services Tax (GST) Council. This requires knowledge of the constitutional amendments related to GST.
C) Article 279A — This Article was inserted by the 101st Constitutional Amendment Act, 2016, and specifically provides for the constitution and functions of the Goods and Services Tax Council. It empowers the President to constitute the GST Council by an order.
The question asks to identify which product is explicitly excluded from the definition of GST under Article 366(12A) of the Indian Constitution. This requires knowledge of the constitutional provisions regarding GST.
Correct Option: C) Alcoholic liquor for human consumption — Article 366(12A) of the Constitution explicitly excludes "alcoholic liquor for human consumption" from the definition of GST. This allows state governments to continue levying excise duty and sales tax/VAT on it.
The question asks about the model of Goods and Services Tax (GST) adopted by India. Understanding the structure of India's GST is key to answering this question.
Correct Option: B) Dual GST — India has adopted a Dual GST model, where both the Central Government and the State Governments levy and collect GST on the same transaction. This is evident from the components like CGST (Central GST) and SGST (State GST) for intra-state transactions, and IGST (Integrated GST) for inter-state transactions, which is also administered by the Centre but includes both central and state components.
The question asks about the taxes levied on an INTRA-State supply of goods or services. This requires understanding the fundamental principles of India's Goods and Services Tax (GST) system, specifically the distinction between intra-state and inter-state supplies.
B) CGST and SGST/UTGST — This is correct because for an intra-state supply, both the Central Government and the respective State/Union Territory Government levy their share of the GST. CGST goes to the Central Government, and SGST (or UTGST for Union Territories without a legislature) goes to the State/Union Territory Government.
The question asks about the type of Goods and Services Tax (GST) levied on an inter-State supply of goods or services. Understanding the different components of GST (CGST, SGST, IGST, UGST) and their applicability based on the nature of the transaction (intra-State vs. inter-State) is crucial.
C) Integrated GST (IGST) is the tax levied on an inter-State supply of goods or services. This is a fundamental principle of the Indian GST regime designed to ensure seamless credit flow across states.