⚖️ Polity & GovernanceUPSC 2014Salient Features of RPA

The sales tax you pay while purchasing a toothpaste is a:

aTax imposed by the Central Government
bTax imposed by the central Government but collected by the State Government.
cTax imposed by the State Government but collected by the Central Government.
dTax imposed and collected by the State Government.
✓ Correct answer: d) Tax imposed and collected by the State Government.
ExplanationEarlier sales tax was collected by the State Government, and the rate of sales tax varied from state to state.Toothpaste is a consumer good, and under the previous regime, it was subjected to Sales Tax or VAT (Value Added Tax), which was collected by the State Government.However, after the introduction of the Goods and Services Tax (GST) in 2017, sales tax was largely subsumed under GST, which is a dual taxation system involving both the Centre and the State Governments.257

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