Current Affairs 2021 PDF

To crack any competitive exam like SSC, Railways, Insurance, UPSC, CLAT, Banking, State PSC Exams and other exams it is very important to answer all current affairs questions correctly. Gkseries Updates Current Affairs and Q&A packages in compiled and sorted topic wise to ensure easy accessibility of the information.

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GST - Multiple Choice Questions and Answers for Competitive Exams

Question

GST is a ___ based tax on consumption of goods and services.

A Origin
B Destiny
C Development
D Destination
E Dividend
Answer & Explanation
Option: [D]

Destination based tax or consumption tax are levied where goods and services are consumed. In destination-based taxation, exports are allowed with zero taxes whereas imports are taxed on par with the domestic production.

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