Which of the following are taxes (GST) applicable in the case of supply of goods?
I. From West Bengal to Chandigarh

II. From Puducherry to Chennai​

Correct option is B

In the Goods and Services Tax (GST) system in India, the type of tax applicable depends on whether the transaction is intra-state or inter-state.
· Inter-State Supply: Integrated Goods and Services Tax (IGST) is applicable.
· Intra-State Supply: Central GST (CGST) and State GST (SGST) or Union Territory GST (UTGST) apply.
· West Bengal to Chandigarh: Since Chandigarh is a Union Territory and the supply crosses state borders, IGST applies.
· Puducherry to Chennai: Puducherry is a Union Territory and Chennai is in Tamil Nadu. Since the supply is inter-state, IGST applies.
Information Booster:
1. IGST (Integrated GST) is applicable for inter-state transactions.
2. CGST + SGST/UTGST applies for intra-state transactions.
3. Puducherry and Chandigarh are Union Territories with legislative assemblies, affecting GST application.
4. GST is destination-based, meaning the tax is collected by the state where the goods are consumed.
5. IGST ensures seamless credit flow between states.
6. GST was introduced in India on July 1, 2017 to unify the tax system.
Additional Knowledge:
· IGST: Collected by the central government and distributed to the states.
· CGST: Levied by the central government on intra-state supply.
· SGST: Levied by the state government on intra-state supply.
· UTGST: Applied in Union Territories without a legislative assembly, in place of SGST.