A
Only on direct exports of agricultural commodities managed by canalising agencies
B
Solely on services provided by central government departments to state entities
C
On all inter-state supplies and imports of goods and services into India
D
Exclusively on intra-state retail sales of manufactured goods within municipal limits
Correct answer: (c) On all inter-state supplies and imports of goods and services into India
Explanation
Option C is correct as IGST is levied under the IGST Act on all inter-state supplies and imports of goods and services into India. Options A, C, and D misrepresent the comprehensive scope of IGST, confusing it with intra-state levies or narrow sector-specific duties.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.