Which of the following tax is within the jurisdiction of States as enumerated in List – II of the…
In the pre-GST 2013 constitutional context, taxes on luxuries, entertainment, betting and gambling were State List matters. Railway freights/fares, newspaper…
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Which of the following tax is within the jurisdiction of States as enumerated in List – II of the Schedule VII of the Constitution of India ?
Answer and explanation
Correct answer D
In the pre-GST 2013 constitutional context, taxes on luxuries, entertainment, betting and gambling were State List matters. Railway freights/fares, newspaper sale/advertisement taxes, and specified financial-document stamp-duty rates were Union List entries. Current constitutional changes must not be substituted for the historical question.
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UGC NET Economics