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.
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2017 · Q81 · General Studies · 2 marks
What is/are the most likely advantages of implementing 'Goods and Services Tax (GST)'? 1. It will replace multiple taxes collected by multiple authorities and will thus create a single market in India. 2. It will drastically reduce the 'Current Account Deficit' of India and will enable it to increase its foreign exchange reserves. 3. It will enormously increase the growth and size of economy of India and will enable it to overtake China in the near future. Select the correct answer using the code given below: -
2026 · Q57 · General Studies · 2 marks
Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India: 1. Provisions regarding the administration of the Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram are given in the Fifth Schedule of the Constitution of India. 2. Some tribes of India are entitled to exemption from paying Income Tax on certain incomes. 3. The Constitution of India provides for reservation of seats in Panchayats for women belonging to the Scheduled Castes and the Scheduled Tribes. Which one of the following conclusions based on the above statements is correct? -
2020 · Q50 · General Studies · 2 marks
If you withdraw Rs. 1,00,000 in cash from your Demand Deposit Account at your bank, the immediate effect on aggregate money supply in the economy will be -
2026 · Q69 · General Studies · 2 marks
Consider the following statements about platforms for multilateral co-operation: 1. The 'Colombo Process' is a regional consultative process in which member states take binding decisions by consensus. 2. The 'Abu Dhabi Dialogue' is a voluntary non-binding consultative process among Asian countries of labour origin and destination to facilitate regional cooperation on contractual labour mobility. 3. The 'Global Forum for Migration and Development', created upon the proposal of a former UN Secretary General, is a voluntary forum whose decisions are non-binding in nature. Which of the statements given above is/are correct? -
2017 · Q95 · General Studies · 2 marks
Recently there was a proposal to translocate some of the lions from their habitat in Gujarat to which one of the following sites?