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Telangana Police SI 2018 · Question 45 of 96

Which of the following statements are correct about GST? (a) GST is to be collected at point of Sale. (b) GST abolishes all direct taxes levied in India. (c) Implementation of GST was started on 1st July, 2017. Choose the correct answer:

economy

  1. A(a) and (b) only
  2. B(a) and (c) onlyCorrect
  3. C(b) and (c) only
  4. D(a), (b) and (c)

Answer: B. (a) and (c) only

Explanation

[2018 PWT Q126] GST is destination-based (collected at point of sale/consumption) and was launched on 1 July 2017; it subsumed indirect taxes, not direct taxes. Verified against the official TSLPRB preliminary key (Booklet D).

Source: TS SI PWT 2018 official paper (Booklet D); answer cross-verified with the official TSLPRB preliminary key

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