The Goods and Services Tax, Act commenced from ______.

This question was previously asked in
SSC GD Constable (2022) Official Paper (Held On : 16 Jan 2023 Shift 1)
View all SSC GD Constable Papers >
  1. 1 July 2017
  2. 1 April 2018
  3. 1 July 2016
  4. 1 April 2016

Answer (Detailed Solution Below)

Option 1 : 1 July 2017
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The correct answer is 1 July 2017.

Key Points

  • GST stands for Goods and Services Tax.
  • ​GST was passed as the 101st amendment act.
  • It came into force on 1st July 2017.
  • GST is a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services throughout India.
  • It will replace existing multiple taxes levied by the central and state governments.
  • The concept of GST was first introduced in the Parliament by P. Chidambaram in 2005.
  • France is the first country to introduce GST.
  • The different tax slabs under the GST are 0%, 5%, 12%, 18%, and 28%.
  • "One nation, one tax, and one market" is the motto of the GST.
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