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  9. Q79

CGPSC 2019 · Question 79 of 100

Which of the following tax is not included in Goods and Services Tax (GST)?

General Knowledge

  1. AExcise Duty
  2. BCustom DutyCorrect
  3. CValue Added Tax
  4. DService Tax

Answer: B. Custom Duty

Explanation

Customs duty is not subsumed under GST; excise, VAT and service tax were merged into GST.

Source: CGPSC 2019 official paper

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