{"id":93609,"date":"2025-06-01T11:54:03","date_gmt":"2025-06-01T11:54:03","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=93609"},"modified":"2025-06-01T11:54:03","modified_gmt":"2025-06-01T11:54:03","slug":"with-regard-to-goods-and-services-tax-in-the-course-of-inter-state-tra","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/with-regard-to-goods-and-services-tax-in-the-course-of-inter-state-tra\/","title":{"rendered":"With regard to Goods and Services Tax in the course of inter-State tra"},"content":{"rendered":"

With regard to Goods and Services Tax in the course of inter-State trade or commerce, which one of the following statements is not<\/b> correct?<\/p>\n

[amp_mcq option1=”It is levied by the Union.” option2=”It is levied and collected by the Union.” option3=”It is not apportioned between the Union and States.” option4=”Goods imported are treated to be supply of goods in the course of inter-State trade.” correct=”option3″]<\/p>\n

\n
\n
This question was previously asked in<\/div>\n
UPSC Combined Section Officer – 2019-20<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
\nThe incorrect statement is C) It is not apportioned between the Union and States.
\n<\/section>\n
\nArticle 269A of the Constitution deals with Goods and Services tax on supplies in the course of inter-State trade or commerce. It clearly states that GST on inter-state supplies shall be levied and collected by the Government of India, but the tax *shall be apportioned* between the Union and the States in the manner provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Statements A and B are correct as per Article 269A. Statement D is also correct; under the IGST Act, goods imported into India are deemed to be inter-state supplies and are subject to IGST.
\n<\/section>\n
\nThe Integrated Goods and Services Tax (IGST) is levied on inter-State supplies of goods and services and also on imports and exports. The revenue collected from IGST is shared between the Centre and the States based on the recommendations of the GST Council, as per the formula prescribed by Parliament. This sharing mechanism ensures that the destination state receives a share of the tax.
\n<\/section>\n","protected":false},"excerpt":{"rendered":"

With regard to Goods and Services Tax in the course of inter-State trade or commerce, which one of the following statements is not correct? [amp_mcq option1=”It is levied by the Union.” option2=”It is levied and collected by the Union.” option3=”It is not apportioned between the Union and States.” option4=”Goods imported are treated to be supply … <\/p>\n

Detailed SolutionWith regard to Goods and Services Tax in the course of inter-State tra<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1090],"tags":[1483,1099,1100],"class_list":["post-93609","post","type-post","status-publish","format-standard","hentry","category-upsc-combined-section-officer","tag-2019-20","tag-indian-polity-and-governance","tag-the-centre-state-relations","no-featured-image-padding"],"yoast_head":"\nWith regard to Goods and Services Tax in the course of inter-State tra<\/title>\n<meta name=\"description\" content=\"The incorrect statement is C) It is not apportioned between the Union and States. Article 269A of the Constitution deals with Goods and Services tax on supplies in the course of inter-State trade or commerce. It clearly states that GST on inter-state supplies shall be levied and collected by the Government of India, but the tax *shall be apportioned* between the Union and the States in the manner provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Statements A and B are correct as per Article 269A. Statement D is also correct; under the IGST Act, goods imported into India are deemed to be inter-state supplies and are subject to IGST.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/with-regard-to-goods-and-services-tax-in-the-course-of-inter-state-tra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"With regard to Goods and Services Tax in the course of inter-State tra\" \/>\n<meta property=\"og:description\" content=\"The incorrect statement is C) It is not apportioned between the Union and States. Article 269A of the Constitution deals with Goods and Services tax on supplies in the course of inter-State trade or commerce. It clearly states that GST on inter-state supplies shall be levied and collected by the Government of India, but the tax *shall be apportioned* between the Union and the States in the manner provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Statements A and B are correct as per Article 269A. 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