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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Supply under GST

Under the levy provision of the CGST Act, 2017, central tax is levied on which of the following?

Central tax is levied on all intra-State supplies of goods or services or both, except alcoholic liquor for human consumption. Inter-State supplies are subject to integrated tax under the IGST Act instead, and services are covered alongside goods.

  1. AAll intra-State supplies of goods or services or both, except supply of alcoholic liquor for human consumptionCorrect
  2. BAll inter-State supplies of goods or services or both
  3. COnly intra-State supplies of goods, not services
  4. DAll supplies including alcoholic liquor for human consumption

Explanation

The charging provision levies central tax on all intra-State supplies of goods or services or both, with an exception for alcoholic liquor for human consumption. Inter-State supplies attract integrated tax under the IGST Act, so option 2 is wrong. Services are covered, so option 3 is wrong.

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