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Question

Which of the following is not a type of goods and services tax?

A
Union Territory Goods and Services Tax
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B
District Goods and Service Tax
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C
Integrated Goods and Services Tax
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D
Central Goods and Services Tax
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Solution

The correct option is B District Goods and Service Tax
The goods and services tax (GST) is a tax combined of various indirect taxes. However, the GST is classified into four types: Central Goods and Services Tax, State Goods and Services Tax, Integrated Goods and Services Tax, and Union Territory Goods and Services Tax. These taxes are either collected by the central government or the state government.

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