Home UPPSC Prelims 2025 Mock Test Series MCQs

Question

Which of the following taxes is NOT a part of the Goods and Services Tax (GST) in India?

  1. Central Excise Duty
  2. Service Tax
  3. Value Added Tax (VAT)
  4. Customs Duty

Answer:

Option D: Customs Duty

Detailed Solution:

The correct answer is “Customs Duty”.

Customs Duty is levied on imports and exports and is not subsumed under GST. Central Excise Duty, Service Tax, and VAT have been subsumed under GST.