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.
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