Question

Sales tax (now largely replaced by VAT or included in GST) is levied on which of the following?

• A. Only on exports
• B. Only on agricultural produce
• C. On goods not covered under GST
• D. Only on imported goods

Answer 1

Answer:

C. On goods not covered under GST

• Even after GST, certain items (like petroleum products) are outside its ambit, and states can levy VAT or sales tax on them