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What is the maximum rate prescribed under CGST?

A. 12%

B. 20%

C. 28%

D. 18%

Answer: Option B

Solution(By Examveda Team)

As per section 9 (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

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Comments ( 9 )

  1. Anshul Chaturvedi
    Anshul Chaturvedi :
    2 years ago

    28% not incliuded

  2. Lukman Mulla
    Lukman Mulla :
    2 years ago

    20%

  3. Vaibhav Kushwaha
    Vaibhav Kushwaha :
    5 years ago

    Sir book me 28% diya hai

  4. Mukesh Joshi
    Mukesh Joshi :
    6 years ago

    Please expain this

  5. PANKH PAREEK
    PANKH PAREEK :
    6 years ago

    than why your answer is 14% in case of SGST/UTGST and for CGST 20%

  6. Rishikesh Singh
    Rishikesh Singh :
    6 years ago

    The maximum tax rate applicable under CGST ss 20% , for IGST the tax rate cannot exceed 40% and for the UT GST Bill the max rate is given as 20% as per the CGST Bill, IGST Bill and UT – GST Bill introduced in the Parliament on 27th Mar 2017.

  7. Swati Keshri
    Swati Keshri :
    6 years ago

    It should be 28% .

  8. Sachin Negi
    Sachin Negi :
    6 years ago

    A rate not exceeding 14%., shall be notified by Central/State Government. So, the maximum GST rate for any Goods/Service that could be prescribed together is 14+14 = 28%. GST...

  9. Examveda
    Examveda :
    6 years ago

    Hi Amit
    As per section 9 (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

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