Which of the following statements is NOT true regarding GST?

Correct option is C

The correct answer is (c) GST cannot be collected by the state government.
· This statement is NOT true because under the dual GST model adopted by India, both the Central and State governments can collect GST.
· The GST structure in India includes Central GST (CGST) and State GST (SGST), which are levied by the central and state governments respectively on intra-state transactions.
Information Booster:
· France is indeed the first country to introduce GST in 1954.
· India adopted a dual GST model similar to Canada, where both central and state governments collect GST.
· July 1st is celebrated as GST Day in India, marking the introduction of GST on July 1, 2017.