sold from union territory
goods are purchased by central government
sold from one union territory to another union territory
there is interstate supply
Answer is Right!
Answer is Wrong!
The correct answer is: C. sold from one union territory to another union territory.
UTGST is applicable when goods are sold from one union territory to another union territory. This is because UTGST is a type of Goods and Services Tax (GST) that is levied on intra-state supply of goods and services. Intra-state supply is the supply of goods or services that takes place within the same state. In the case of union territories, the state is the union territory itself.
The other options are incorrect because:
- Option A is incorrect because UTGST is not applicable when goods are sold from a union territory to a state. This is because the supply of goods from a union territory to a state is an inter-state supply, and inter-state supplies are subject to IGST.
- Option B is incorrect because UTGST is not applicable when goods are purchased by the central government. This is because the central government is not a taxable person under GST.
- Option D is incorrect because UTGST is not applicable when there is an interstate supply. This is because interstate supplies are subject to IGST.
I hope this helps! Let me know if you have any other questions.