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Question
Which of the following taxes fall under the state list of Indian Constitution?
  1. Entertainment tax
  2. Luxury tax
  3. Stamp Duty
  4. Custom Duty
Select the answer using the codes given below
Options:
A .  2, 4 and 5
B .  1 and 2
C .  1, 3 and 4
D .  1, 2 and 4
Answer: Option B
Answer: (b)Customs duties-Export duty and import duty are levied by Central Government.

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