CA Final Paper 5 IDT Practice Questions - ICAI CA Final Paper 5 Indirect Tax Laws Exam

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Under the CGST Act, 2017, GST is levied on intra-State supplies of goods or services at the rate notified, but the levy under Section 9(1) of the CGST Act specifically excludes which of the following?

Supply of restaurant services Supply of online information database access services Supply of alcoholic liquor for human consumption Supply of works contract services

Correct Answer:

Supply of alcoholic liquor for human consumption

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