With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the GST Council approved the recommendations of the GoM including, inter alia, that

  1. The capacity based levy to be prescribed;
  2. Compliance and tracking measures to be taken to plug leakages/evasions;
  3. Exports of such commodities to be allowed only against LUT with consequential refund of accumulated ITC;
  4. Compensation cess levied on such commodities to be changed from specific tax based levy to ad valorem to boost the first stage collection of the revenue.

Which of the above statements is/are INCORRECT, in the context of latest recommendations by the GST Council?

1
2 only
2
1 and 3 only
3
2 and 4 only
4
1 and 4 only
5
None

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