Question

Match List I with List II:

List I	List II
(A) Service Tax	Levied on sales generated during inter-state trade and commerce in a country and subsumed under GST
(B) Excise Duty	Actually borne by the customers and subsumed under GST
(C) Central Sales Tax	Levied by the Central Government of India for the production, sale, or license of certain goods and it is replaced by the GST
(D) Custom Duty	Tax imposed on exports and imports of goods

• (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
• (A) - (II), (B) - (III), (C) - (I), (D) - (IV)
• (A) - (II), (B) - (III), (C) - (IV), (D) - (I)
• (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Hint:

Post-GST implementation, remember that most indirect taxes like excise and ser vice tax are replaced by GST

Answer 1

The Correct Option is B

Service Tax was imposed on services but has now been subsumed under GST.
Excise Duty applied to goods production and was replaced by GST.
Central Sales Tax involved inter-state trade and commerce, also subsumed under GST.
Custom Duty remains as a tax on imports and exports.