If the shopkeeper is in Kolkata and the customer is in Kolkata, the GST paid by customer paid is in the form of

Category: West Bengal Gk

Hint: Consider the nature of the transaction and the GST structure for intra-state sales.

Correct Answer: C) CGST and SGST.

Exam Relevance: UPSC, SSC, Bank PO, State PSC

Difficulty: Moderate

Explanations:

CGST (Central GST): This is the portion of the tax that goes to the central government. It is applicable on intra-state transactions, where both the supplier and the recipient are located within the same state.

SGST (State GST): This is the portion of the tax that goes to the state government. It is also applicable on intra-state transactions.

IGST (Integrated GST): This is applicable on inter-state transactions, where the supplier and the recipient are located in different states or union territories.

Option Analysis:

Option A: Incorrect. IGST (Integrated GST) is applicable for inter-state transactions, not intra-state transactions. Since both the shopkeeper and the customer are in Kolkata, this is an intra-state transaction.
Option B: Incorrect. CGST alone is not sufficient for intra-state transactions. Both CGST and SGST are required to be paid by the customer in such transactions.
Option C: Correct. For intra-state transactions, both CGST and SGST are applicable. CGST is the portion of the tax that goes to the central government, and SGST is the portion that goes to the state government.
Option D: Incorrect. While SGST is applicable in intra-state transactions, CGST is also required. Both CGST and SGST must be paid by the customer in such transactions.

Mnemonic: Remember: "CGST and SGST for Same State"

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