Which among the following is the exclusive jurisdiction of the State Government?

Under the Seventh Schedule of the Indian Constitution, the power to levy taxes is divided between the Union and the States. List I (Union List) grants the Parliament exclusive authority over Corporation tax (Entry 85), Customs duty (Entry 83), and Income tax other than agricultural income (Entry 82) [t1, t4, t5]. Conversely, List II (State List) empowers State Governments with exclusive jurisdiction over specific taxes. Historically, Sales tax (specifically on the intra-state sale or purchase of goods) was a primary source of revenue for states under Entry 54 of the State List [t2, t4]. While the 101st Amendment Act introduced the Goods and Services Tax (GST), states retain exclusive power over the sale of specific items like petroleum and alcoholic liquor for human consumption. Among the given options, Sales tax is the only one that falls under the State's domain, whereas the others are central levies [t1, t6].

Sources

1. [1] https://www.mospi.gov.in/sites/default/files/Statistical_year_book_india_chapters/DIRECT-INDIRECT%20TAX-WRITEUP.pdf
2. [2] https://www.hciseychelles.gov.in/taxation-system-in-india.php
3. [3] https://www.mea.gov.in/images/pdf1/S7.pdf
4. [4] https://www.eoiparis.gov.in/content/A-Key-Pillar-of-Nation-Building.pdf