Central Excise and Service Tax formations (legacy)

Target entity: Central Excise and Service Tax formations (legacy)
Context triple: [Central Board of Indirect Taxes and Customs, oversees, Central Excise and Service Tax formations (legacy)]

• A. Central Excise Act, 1944
  The Central Excise Act, 1944 is an Indian law that governs the levy and collection of excise duties on goods manufactured or produced within the country.
• B. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• C. Central Goods and Services Tax Act, 2017
  The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
• D. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• E. Goods and Services Tax regime
  The Goods and Services Tax regime is India’s comprehensive indirect tax system that replaced multiple central and state levies with a unified, destination-based tax on value addition across goods and services.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Central Excise and Service Tax formations (legacy)
Target entity description: Central Excise and Service Tax formations (legacy) are the former field and administrative units of India’s indirect tax system that handled central excise and service tax matters before the transition to the Goods and Services Tax (GST) regime.

• A. Central Excise Act, 1944
  The Central Excise Act, 1944 is an Indian law that governs the levy and collection of excise duties on goods manufactured or produced within the country.
• B. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• C. Central Goods and Services Tax Act, 2017
  The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
• D. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• E. Goods and Services Tax regime
  The Goods and Services Tax regime is India’s comprehensive indirect tax system that replaced multiple central and state levies with a unified, destination-based tax on value addition across goods and services.
• F. None of above. chosen