(A) GST is applicable on “supply” of Goods and Services.

(B) GST is based on the principle of origin based taxation rather than principle of destination based consumption

(C) Import of Goods is treated as Inter-State supplies and would be subject to IGST in addition to applicable Custom Duties

(D) It is a dual taxation with the Centre and State simultaneously levying it on a common base

(E) GST is applicable to all Goods and Services without any Exemptions.

Choose the correct answer from the option given below:

  • A

    (A), (B), (E) only 

  • B

    (B), (C), (E) only

  • C

    (B), (E) only

  • D

    (C), (D), (E) only