Sample questions
CDS2025
Which of the following Constitution Amendment Acts introduced GST (Goods and Services Tax) in course of inter-state trade or commerce ?
- A Constitution (One Hundred and First Amendment) Act ✓
- B Constitution (One Hundred and Second Amendment) Act
- C Constitution (One Hundred and Fourth Amendment) Act
- D Constitution (One Hundred and Sixth Amendment) Act
✓ Correct answer: (A)
Polity & Governance › Constitutional Framework
CDS2024
Which one of the following statements regarding GST is not correct?
- A Amendment 115 to the Constitution of India kept alcohol for human use and five petroleum products outside the ambit of GST.
- B Amendment 122 to the Constitution of India kept only alcohol for human use outside the ambit of GST.
- C Precious metals are taxed at a rate of 1% under GST. ✓
- D Unworked diamond is taxed at a rate of 0·25%.
✓ Correct answer: (C)
Economy › Public Finance & Budget
ESE2024
Consider the following statements
- India's Goods and Services Tax collection for the month of June 2023 reached ₹1·61 trillion, according to the Ministry of Finance
- India received its highest-ever FDI inflow of US$83·57 billion in the fiscal year 2021-2022
- The net direct tax collection in the current fiscal year has witnessed a significant growth of 16%, reaching ₹4·75 lakh crore, indicating a surge in economic activity
Which of the above statements are correct?
- A 1 and 2 only
- B 1 and 3 only
- C 2 and 3 only
- D 1, 2 and 3 ✓
✓ Correct answer: (D)
Current Affairs & Static GK › Government Initiatives in News
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