Levying of the following taxes falls within the state jurisdiction:
(a) Professional tax
(b) Stamp duty (Property transfer)
(c) Service tax
(d) Land revenue
Which of the above is/are incorrect?
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Both (a) and (b)
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Only (d)
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Only (c)
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Both (c) and (d)
C
Correct answer
Explanation
Service tax is under Central jurisdiction (now subsumed under GST). Professional tax, stamp duty on property transfer, and land revenue are all under State jurisdiction. The question asks which are INCORRECT (not under state jurisdiction), so only Service tax qualifies.