IBPS Clerk Prelims Model Paper 15

Statements:
(I) In the GST Model in India, it would be dual tax (GST) with the center and states simultaneously levying tax on a common base tax.
(II) The central and state GST would be levied on every transaction of supply of goods and services simultaneously.
Conclusions:
(I) This new tax regime would benefit common man of country.
(II) There would be more clarity on state and central component.