A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (b) 2 only
Explanation
Statement 1 is incorrect because the scheme is proposed and handled in conjunction with the Department of Commerce. Statement 2 is correct as the RoDTEP scheme refunds various embedded state and local taxes, such as Mandi tax, electricity duty, and fuel tax, that are left out of GST mechanisms.
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