Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Legal Aspects of Business Goods and Services Tax (GST)
Which of the following statement is/are incorrect regarding GST in India?
a. Unlike direct taxes, indirect taxes are not shared equally by every user/consumer in India.
b. Indirect taxes are regressive
c. France was the first country to implement GST
d. GST was first mooted by Kelkar task force in 2004
1
a, b, c
2
c and d
3
Only a
4
a, b, d