Multiple choice general knowledge

Which among the following is the exclusive jurisdiction of the state government?

  1. Corporation tax

  2. Customs duty

  3. Sales tax

  4. Income tax

Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Sales tax (now GST subsumed) falls under the exclusive jurisdiction of state governments under India's fiscal federalism. Corporation tax, customs duty, and income tax are all central taxes levied and collected by the Union government. States have no power to levy these direct and indirect central taxes.