Which one of the following statements regarding GST is <strong>NOT</strong> correct?

  1. A. Amendment 115 to the Constitution of India kept alcohol for human use and five petroleum products outside the ambit of GST.
  2. B. Amendment 122 to the Constitution of India kept only alcohol for human use outside the ambit of GST.
  3. C. Precious metals are taxed at a rate of 1% under GST.
  4. D. Unworked diamond is taxed at a rate of 0.25%.

Correct Answer: C. Precious metals are taxed at a rate of 1% under GST.

Explanation

Under the Goods and Services Tax (GST) regime in India, precious metals such as gold and silver are generally taxed at a special rate of 3%, not 1%.

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