GST 2.0

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7 Terms

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GST full form

Goods and Services Tax

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introduced by?

101st Amendment Act, 2017

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GST council Article?

279AA

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GST council chair?

Finance Minister

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GST 2.0 replaces 4 tax-slabs (5%, 12%, 18% and 28%) by?

2 slabs (5% and 18%)

Additional: 40% for sin goods (liquor, cigarettes, tobacco)

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What all carry nil GST?

life and health insurances
essential goods like milk, paneer, indian bread

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Introduced in 2025 where?

56th GST Council Meeting