Explanation:
GST is a destination-based consumption tax. The revenue goes to the state where the goods or services are *consumed*, not where they are manufactured (which was the case under the origin-based CST). S1 is correct, S2 is incorrect.
S1: Under GST, the 'E-way bill' is valid for 1 day for every 100 km of movement of goods. S2: For over-dimensional cargo, the validity is 1 day for every 20 km. Which statement(s) is/are correct?
Explanation:
Both statements are correct as per Rule 138 of the CGST Rules. Normal goods have a validity of 1 day per 100 km, while over-dimensional cargo has a validity of 1 day per 20 km.
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