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GST - Multiple Choice Questions and Answers for Competitive Exams

Q.

The tax IGST charged by _______ Government.

[A] Central
[B] State
[C] Concerned department
[D] Both A and B
[E] All A, B and C
Answer & Explanation
Option: [A]

IGST is charged when movement of goods and services from one state to another. For example, if goods are moved from Assam to West Bengal, IGST is levied on such goods.

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