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  9. Q95

HPSC HCS 2021 · Question 95 of 177

Goods and Services Tax (GST) was introduced as a part of indirect tax reforms in India. Which of the following are the salient features of the GST? 1. GST is applicable on the manufacture of goods or on sale of goods or on the provision of services. 2. GST is applicable to the supply of goods or services. 3. GST is based on the principle of destination-based consumption taxation. 4. GST is levied at rates decided by GST Council.

Economy

  1. A1 and 4 only
  2. B2 and 3 only
  3. C2,3 and 4 onlyCorrect
  4. D1,3 and 4 only

Answer: C. 2,3 and 4 only

Explanation

GST applies to the supply of goods/services on a destination basis with rates set by the GST Council; it replaced manufacture-based excise.

Source: HPSC HCS (Ex.Br.) Prelims Paper-I (General Studies) held 12-Sep-2021 (exampyq/doorsteptutor compilation); answers per official HPSC answer key

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