Which one of the following pairs is correctly matched?
A. Goods and Services Tax ⇔ Article 279A Council
B. Taxes on sale of petroleum crude ⇔ List I of Seventh Schedule
C. Duties of excise on petroleum crude produced in India ⇔ List II of Seventh Schedule
D. Duties of excise on tobacco produced in India ⇔ List III of Seventh Schedule
Answer: Option A

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