2026 · Q11
Which of the following statements about Goods and Services Tax (GST) in course of inter-State trade or commerce is/are correct?
- 1Levy and collection of GST are governed under Article 269A of the Constitution of India
- 2GST on supplies in the course of inter-State trade or commerce may not be levied and collected by the States
- 3GST is apportioned between the Union and the States Select the answer using the code given below:
General KnowledgeIndian Economy
- A1, 2 and 3
- B2 and 3 only
- C1 and 3 only
- D1 only
Explanation
Article 269A provides that GST on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India (statement 1 correct), which means the States cannot levy and collect it (statement 2 correct). The tax so collected is apportioned between the Union and the States in the manner Parliament prescribes (statement 3 correct). All three statements being correct, the answer is (A).