Question 36
MediumOriginal questionA supply of goods from Maharashtra to Gujarat attracts which component of GST?
Show the answer and explanation
CorrectNot quiteAnswer A
Correct answer: A
Explanation
An inter-state supply attracts Integrated GST, which is levied and collected by the Centre.
The Centre then apportions the state's share to the state where the goods are consumed.
CGST and SGST together apply only when the supply stays within one state.
Worth noting
GST is a destination-based tax, so the revenue follows the buyer rather than staying with the state that produced the goods.
- Concept
- Which component of GST applies across state lines
- Typical timeTypical
- 40 s
- Your timeYours
- —
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