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 subsumed under GST) falls under the exclusive jurisdiction of state governments under the Indian Constitution. Corporation tax, customs duty, and income tax are all central taxes listed in the Union List. The authority to levy sales tax comes from the State List, making it a state subject.

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