Which of the following taxes/duties is NOT covered under GST?

Correct option is C

The correct answer is (C) Stamp duty.

Explanation:
Stamp duty is not covered under GST and is levied separately by state governments. Other taxes like VAT, central excise duty, and entertainment tax are subsumed under GST.

Incorrect Options Explanation:

• VAT: Covered under GST.
• Central excise duty: Covered under GST.
• Entertainment tax: Covered under GST, except when levied by local authorities.

Information Booster:

• Stamp Duty: A state-level tax on property-related documents.
• GST:Goods and Services Tax, introduced on 1st July 2017, replaced multiple indirect taxes like VAT and excise duty.
• GST Slabs:
  • 5%: Essential goods and services.
  • 12%: Consumer goods (e.g., mobile phones).
  • 18%: Standard rate for goods and services.
  • 28%: Luxury goods and services.
• Ministry:Ministry of Finance, Government of India
• Minister (2025):Nirmala Sitharaman (as of 2025).