Which of the following statements about Goods and Services Tax (GST) in course of inter-State trade or commerce is/are correct ?
1. Levy and collection of GST are governed under Article 269 A of the Constitution of India
2. GST on supplies in the course of inter-State trade or commerce may not be levied and collected by the States
3. GST is apportioned between the Union and the States
Select the answer using the code given below :
1, 2 and 3
Article 269A of the Constitution specifically governs the levy and collection of GST on inter-State trade or commerce, so statement 1 is correct. Its first clause states that such tax shall be levied and collected by the Government of India, meaning the States themselves do not levy or collect this tax on inter-State supplies, so statement 2 is correct, and the same clause requires this tax to be apportioned between the Union and the States as provided by Parliament on the recommendation of the GST Council, so statement 3 is correct. All three statements are therefore correct.
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