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301

Q:

Duties levied by the Union but Collected and Appropriated by the States are:

  • 1
    Succession duty in respect of property other than agriculture land.
  • 2
    Estate duty in respect of property rather than agricultural land
  • 3
    Stamp duty and duties of excise on the medical and toilet preparations
  • 4
    Taxes on railway fares and freights
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Answer : 3. "Stamp duty and duties of excise on the medical and toilet preparations"
Explanation :

Stamp Duties are mentioned in the Union List shall be levied by the Government of India but collected and appropriated by the States.

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