Multiple choice

Which of the following taxes is not shared by the central government with the states?

  1. Union excise tax

  2. Customs duty

  3. Income tax

  4. Estate duty
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Customs duty is a tax levied on imports and exports, and under India's Constitution, it is NOT shared with states - it remains entirely with the central government. Union excise duties, income tax, and estate duty were all divisible taxes shared between center and states (though estate duty has been abolished).

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